贷方与借方。
Double-entry means you have done both the debits and the credits.
复式记账表示需要同时录入,借和贷两项。
The debits and credits should theoretically balance out within a month.
从理论上讲一个月内借方的总额与贷方的总额应当相等。
Go through your online statements and look for these types of debits.
仔细检查你的在线账单，找找这类消费。
Voucher: Document used to record debits or credits posted to a room account.
凭单：用于记录客房房间信用度或帐单的文件。
Note that debits and credits don't mean good or bad. The only meaning is left or right.
注意的是：借与贷并不代表好与坏(没有好坏之分)，它们仅是代表左与右而已。
Preparing an adjusted trial balance proving again the equality of debits and credits in the ledger account.
编制调整后试算表，再次证明在分类账中的借项与贷项相等。
Ok, I will go through your debits and credits for today's transactions as soon as I finish the cash count .
好的。核实完现金帐目后，我就检查您今天业务中的借入出和贷出的情况。
Preparing an adjusted trial balance, proving again the equality of debits and credits in the ledger account.
编制调整后试算表，再次证明在分类账中的借项与贷项相等。
A compound journal entry is an entry that includes debits to more than one account or more than one account.
复合日记账分录是一个包含多个借记账户或多个贷记账户的分录。
This transaction looks up the customer's credit card number and debits the customer's account for the order amount.
该事务查询客户的信用卡号码，并借记客户的帐户，记下订单数量。
In brief, the trial balance proves only one aspect of the ledger, and that is the equality of debits and credits.
简言之，余额试算表只能证明分类账记录的一个方面，即其借贷方金额是相等的。
Assets and expense decreases are recorded as credits, while liability, capital and income decreases are recorded as debits.
资产和费用的减少被记为贷项，而负债、资本和收入的减少被记为借项。
If you find that the sum of debits in the ledger does not equal the sum of the credits, you know that an error has been made.
如果您发现一笔扣款在总分类账不等于的总和学分，你知道错误了很大的进展。
This is consistent with the rule that increases in owner's equity are recorded by credits and decreases are recorded by debits.
这与业主权益的增加用贷项记录和业主权益的减少用借项记录的规则是一致的。
By adding all the debit balances and all the credit balances, the accountant can see whether total debits equal to total credits.
通过添加所有的借方和贷方平衡表，会计人员可以发现借方合计等于贷方合计。
The whole idea of sleep debt comes from the analogy of having a sleep bank account, where you can make sleep deposits and debits.
“睡债”的概念出自一个睡眠银行的类比；你可以对睡眠进行存取。
Asset and expense decreases are recorded as credits; while liability, owner's equity and revenue decreases are recorded as debits.
资产和费用的减少被记为贷项，而负债、业主权益和收入的减少被记为借项。
The periodic system of inventory accounting requires that acquisition of merchandise be recorded by debits to a purchases account.
定期盘存制要求企业购入商品时，借记购货账户。
By convention, assets and expense increases are recorded as debits while liability, capital and income increases are recorded as credits.
根据惯例，资产和费用的增加被记为借项，而负债、资本和收入的增加被记为贷项。
Rollover debits or credits will be reflected in the Customer's Account at a time after the normal close of the business day for SNC.
滚转的借记或信贷将在正常交易日关闭后一段时间内反映在客户的帐户上。
Most Banks do not charge for payments into the accounts but operate a charge for debits such as cheques paid, standing orders and direct debits.
大多数银行对划入账户的款项不收费用，但对借记的款项，如付款支票、按期付款和直接借记要加收费用。
Other debits to retained earnings are either appropriations of retained earnings or dividends. Dividends are distributions of earnings to stockholders.
留存收益的其它借项不是留存收益的增值就是红利。红利是分配给股票持有人的收益。
You should not be teaching debits and credits; they are a holdover from the past that were needed to balance entries and accounts before we had computers.
你们的教学不应该仅仅拘泥于借方和贷方，在计算机出现之前它们是为平衡分录和账户所必需的，是历史的产物。
You should not be teaching debits and credits; they are a holdover from the past that were needed to balance entries and accounts before we had computers.
我们在这堂课中不会教“借方”与“贷方”，它们是在过去我们还没有电脑的时候，用来平衡帐户帐项而延续至今的名词。
A compound journal entry is an entry that includes debits or credits to more than one account, and it is an easy and time-saving method of closing the accounts.
复合日记账分录是指一项分录中包含一个以上的借项或一个以上的贷项，结账时使用既省事又省时。
A compound journal entry is an entry that includes debits or credits to more than one account, and it is an easy and time-saving method of closing the accounts.
复合日记账分录是指一项分录中包含一个以上的借项或一个以上的贷项，结账时使用既省事又省时。
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