The entry to record receipt of a cash dividend consists of a debit to cash and a credit to dividend revenue.
收到现金股利时所作的分录是：借记现金，贷记股利收入。
The usual accounting entry for amortization consists of a debit to amortization Expense and a credit to the intangible asset account.
摊销的一般会计分录由借记摊销费和贷记无形资产账户组成。
The usual accounting entry for amortization consists of a debit to amortization Expense and a credit to the intangible asset account.
会计上通常用“资本化”这个词来表述记入资产账户而非费用账户的支出。
The journal entry to record depreciation expense consists of a debit to Depreciation Expense and a credit to Accumulated Depreciation.
记录折旧的会计分录包括借记折旧费账户和贷记累计折旧账户。
In that case, the closing of the income summary account requires a debit to the owner's capital account and a credit to the income summary account.
在这种情况下，结清收益汇总账户要求借记业主资本账户并贷记收益汇总账户。
Credit and debit cards, though, are going to be with us for the foreseeable future, and so are hackers, if we stick with magstripe technology.
不过，如果我们坚持使用磁条技术，信用卡和借记卡在可预见的未来都将陪伴着我们，黑客也是如此。
This is an outstanding blog about protecting your privacy when shopping on the Internet and what type of disposable credit or debit CARDS to use and how they work.
这是一个突出的博客，可在你网上购物时保护你的隐私，告诉你所使用的的信用卡借记卡的类型、它们是如何工作等信息。
Debit rewards are awarded to customers for actions like spending, carrying high balances and making minimum deposits.
借记奖励是对客户的诸如消费，留存高账面余额，制定最低存款等行为进行奖励。
Then it provides an edit field for the user to enter the amount to deposit or debit.
然后，提供一个编辑框，用户可以在其中输入存款或取款的数量。
To illustrate the Session Facade pattern, let's consider a use case where the user can debit her checking account to make a loan payment.
为了说明会话虚包模式，我们来考虑这样一个用例，用户能将贷款支付的帐目记入她的支票帐户的借方。
When an amount is entered on the left of an account, it is a debit, and the account is said to be debited.
当一个数额记在帐户的左边，它就是借方记录，称这个帐户被借记。
When an amount is entered on the left of an account，it is a debit，and the account is said to be debited .
当一个数额记在帐户的左边，它就是借方记录，称这个帐户被借记。
But as more people began to use debit CARDS, the Banks started to view overdraft fees as a major profit center and started to automatically enroll debit card holders into an overdraft program.
但是，随着越来越多的人开始使用借记卡，银行开始将透支费用视为重要利润中心，并开始自动将借记卡持有人纳入透支保护方案。
Bring Exact cash. I like to use my debit card because I am able to track every penny better, but holding and letting go of cash is much tougher for me personally.
我喜欢用借记卡因为我能更好的知道每一分钱的去向，但是个人来说坚持使用现金似乎更加困难。
The concept is simple: users sign up for free, linking a credit or debit card to their account.
这项服务的理念很简单：用户免费注册后，将一张信用卡或借记卡与账户挂钩。
In the Debit Credit scenario, the account details are passed to DB2 and all database operations are performed in the database.
在DebitCredit场景中，帐户详细信息将传递到DB2，所有数据库操作都在数据库中执行。
The best way to access cash is to use your debit card to withdraw money from bank machines along the way (bonus travel tip: don't ask for an 'ATM' abroad, ask for a 'bank machine').
一路上获取现金最好的办法就是用借记卡从银行取。
Google Wallet is an app on smartphones that enables people to pay via credit, debit and other CARDS strictly through the phone.
GoogleWallet是一款供智能手机使用的应用，用户可以通过手机来完成信用卡、借记卡和其他银行卡的支付。
The accountTransaction function is invoked by the caller to perform either a deposit or debit operation.
调用者通过调用 accountTransaction函数执行存款或取款操作。
Some bankers claim the system benefits debit card users, allowing them to keep spending when they are out of money. But interest rate calculations tell a different story.
一些银行家辩称该系统有益于借记卡用户，令到他们缺钱时仍能保持消费，但是利率计算告诉我们完全不同的故事。
But until the Fed surrenders, Arnold said consumers are likely to see more Banks slash debit rewards altogether or trim down the rewards they offer.
但是直到美联储退让，阿诺德说消费者可能会看到更多的银行砍掉借记奖励或者缩减他们的奖励计划。
New customers will be able to get their account, chequebook, debit and credit CARDS within 15 minutes, and all the data for each customer will be kept in one place.
新客户能在15分钟内拿到自己的账户、支票簿、借记卡和信用卡，每位客户的所有数据会被保存在一个地方。
Use cash. Instead of charging things to credit CARDS or debit CARDS, use cash for non-bill spending such as eating out, gas, groceries.
在可使用现金的场合，例如餐厅、加油站、以及超市时，一定要使用现金而不是刷信用卡或借记卡。
The study [PDF] found that people who used debit or credit cards were significantly more likely to make unplanned, impulsive food choices.
研究发现用借记卡或者信用卡支付的人明显得更容易做出一些毫无计划而又冲动的购物选择。
Maybe you signed up for a cheap magazine subscription, meaning to cancel your direct debit once the pricier rate kicked in - but you never got round to it.
也许你注册订阅了一个便宜的杂志，这意味着一旦价格上涨你要取消，而你却可能很少注意到。
The lawsuit claimed that Bank of America processed its debit card transactions in the order of highest to lowest dollar amount so it could maximize the overdraft fees customers paid.
诉讼中申明美国银行通过银行卡处理次序按照金额从最高到最低，尽可能的最大化透支费用让顾客支付。
Debit CARDS also allow you to keep track of spending so you can better manage your money and accounts.
借记卡可以很好的记录你的消费历史，让你更好的管理你的钱财。
Debit CARDS also allow you to keep track of spending so you can better manage your money and accounts.
借记卡可以很好的记录你的消费历史，让你更好的管理你的钱财。
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