支付款项时，借记本科目，贷记“银行存款”等科目。
Payments, the debit of the subjects credit "bank deposits" and other subjects.
在结算时间计算出的净贷记或借记余额称为净结算余额。
The net credit or net debit position at settlement time is called the net settlement position.
当一个数额记在帐户的右边，它就是贷方记录，称这个帐户被贷记。
When an amount is entered on the right side, it is a credit, and the account is said to be credited.
某个项目的增加是应借记还是贷记取决于该项目的种类。
Whether an increase in a given item is credited or debited depends on the category of the item.
收到现金股利时所作的分录是：借记现金，贷记股利收入。
The entry to record receipt of a cash dividend consists of a debit to cash and a credit to dividend revenue.
按现行的外汇牌价，我们转换为人民币并已贷记你方帐户。
We have credited your account in terms of RMB after conversion in accordance with current foreign exchange quotation.
现金溢缺账户在现金短缺时被借记，在现金溢余时被贷记。
Cash over and short account is debited with shortages and credited with overages.
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.
按照增值税额与货物价值的合计数，贷记“资本公积”科目。
According to the value-added tax and the total value of goods and credited "capital reserve" subjects.
储备银行将贷记那家银行的储备账户，同时减少了它的联邦储备券的负债。
The Reserve Banks credit bankreserve accounts and reduce Federal Reserve note liabilities.
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。
The journal entry to record depreciation expense consists of a debit to Depreciation Expense and a credit to Accumulated Depreciation.
这个会计分录是借记“现金”和贷记“应收账款款-太阳风公司”。
This entry will debit Cash and credit Accounts Receivable -- Solarwind Company.
有错误，GMB保留自行斟酌在任何时候改变任何借记或贷记的权利。
Time if GMB, at its sole discretion deems that the amount debited or credited was in error.
贷记“应交税金——未交增值税”科目，结转后应交增值税账户无余额。
Credited "should hand in taxes - not pay value added tax" course, after carry forward without balance payable VAT account.
但坏账的实际核销总额很少会与之前预估并贷记坏账准备的金额完全一致。
The total amount of accounts receivable actually written off will seldom, if ever, be exactly equal to the estimated amount previously credited to the Allowance for Doubtful accounts.
当股票高于面值销售时，超过面值的销售价格需贷记超面值缴入股本账户。
When stock is sold for more than par value, the Additional Paid-in Capital account is credited for the excess of selling price over par .
当购入股票时，应按股票的购入成本借记权益性证券账户，贷记现金账户。
When stocks are purchased, the entire cost of purchasing stocks should be debited to the Marketable Equity Securities account, credited to the cash account.
例如“贷记审核”活动可以很容易被重用，将其装配在某些其它需要贷记审核的流程上。
For example "credit validation" activity could be easily re-used while assembling some other process which requires credit validation.
银行根据帐面价值扣除0.75%的转换手续费后，以等值本币贷记客户帐户。
The bank credits the client's account with local currency equivalent, deducting 0.75% conversion fee according to the par value.
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。
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.
信用卡业认为这项法案将阻断贷记的通路，这一主张对其减少自身无保障贷款理由基本充足。
The industry’s claim that the bill will choke off access to credit is a bit rich given its own rush to reduce its unsecured lending.
虽然波特应该是全职，即使在情节的开场片头贷记，她突然下降，从来没有再看到。
While Porter was supposed to be on full-time, and even credited in the opening title sequence of the episode, she was suddenly dropped, never to be seen again.
理论上不反对贷记累计摊销账户而非无形资产账户，但这种方法在实践中很少遇到。
There is no theoretical objection to crediting an accumulated amortization account rather than the intangible asset account, but this method is seldom encountered in practice.
在这种情况下，由供应商加工（返回）的物料贷记到过剩消耗或不足消耗（科目）中。
In this case, the material produced by the supplier is credited with the excess consumption / under-consumption.
这项转移是通过以贷方余额同等的金额借记收入账户，同时贷记收益汇总账户来完成的。
This transfer is accomplished by a journal entry debiting the revenue account in an amount equal to its credit balance, with a journal entry crediting the income summary account at the same time.
我们的客户报告受益人至今尚未收到款项。请告知我们该笔款项是否已贷记和贷记的时间。
Our principal reports that the beneficiary has not yet received the amount so far. Please tell us whether and when it was credited.
尽管账户上没有贷记利息，但凡是“名义上”的利率超过借记项目的费用，就不收取费用。
Where the "notional" interest exceeds the cost of the debit items no charge is made, although no interest is credited to the account.
在发行有面值的股票时，不管发行价格高于或低于票面值，按发行股份的票面值贷记股本账户。
When par value stock is issued, the Capital stock account is credited with the par value of the shares issued, regardless of whether the issuance price is more or less than par.
在发行有面值的股票时，不管发行价格高于或低于票面值，按发行股份的票面值贷记股本账户。
When par value stock is issued, the Capital stock account is credited with the par value of the shares issued, regardless of whether the issuance price is more or less than par.
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