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。

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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。

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Much of the money would be recovered from Landsbanki’s assets, at the expense of other creditors.

大部分欠款都到从冰岛银行的资产中获得，以牺牲其他债权人为代价。

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For the past ten years businesses have been focused on the reduction of secondary business processes like administering expense claims and assets.

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Mr. Keffer says that while he generally doesn't like actively managed funds, the Vanguard fund's balanced mix of assets and low expense ratio make it attractive.

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