debit row
... debit memo借项凭单 debit row借方列 debit advice借记报单,借项通知单...
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借方余额被列示在靠左的一栏里,而贷方余额则被显示在靠右的一列里。
The trial balance is usually a two-column schedule listing the names and balances are listed in the left-hand column and the credit balances in the right-hand column.
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