借项

Chinese-English

Web Definition

Sample Sentence

Definition:
AllAll,debitdebit,chargescharges,debit itemdebit item,ChargesCharges,debit entrydebit entry
Category:AllAll,OralOral,WrittenWritten,TitleTitle,TechnicalTechnical
Source:AllAll,DictionaryDictionary,WebWeb
Difficulty:AllAll,EasyEasy,MiddleMiddle,HardHard
1.
The difference of amounts between the total debits and the total credits in an account is called the balance.
在一个账户中，借项总额和贷项总额的差称为余额。
zài yī gè zhàng hù zhōng , jiè xiàng zǒng é hé dài xiàng zǒng é de chà chēng wéi yú é 。
tr.bab.la
2.
To record a transaction in a journal in terms of debit and credit is referred to as making a journal entry or journalizing.
用借项和贷项在日记帐中记录一笔业务叫做日记帐分录或记日记帐。
yòng jiè xiàng hé dài xiàng zài rì jì zhàng zhōng jì lù yī bǐ yè wù jiào zuò rì jì zhàng fēn lù huò jì rì jì zhàng 。
blog.sina.com.cn
3.
Debit note: A note in a form similar to an invoice but used where an invoice would not be right for the purpose.
借项通知单，帐单。一种类似于发票形式的单据，但用于不宜使用发票的场合。
jiè xiàng tōng zhī dān , zhàng dān 。 yī zhǒng lèi sì yú fā piào xíng shì de dān jù , dàn yòng yú bù yí shǐ yòng fā piào de chǎng hé 。
bbs.yicer.cn
4.
After transactions are entered , account balance (the difference between the sum of its debits and the sum of its credits ) can be computed.
当各项交易入账之后，便可计算账户余额（其借项合计数与贷项合计数之间的差额）
dāng gè xiàng jiāo yì rù zhàng zhī hòu , biàn kě jì suàn zhàng hù yú é ( qí jiè xiàng hé jì shù yǔ dài xiàng hé jì shù zhī jiān de chā é )
wenku.baidu.com
5.
The act of recording a debit in an account is called debiting an account.
在账户上记录一个借项的行为叫做借记帐户。
zài zhàng hù shàng jì lù yī gè jiè xiàng de xíng wéi jiào zuò jiè jì zhàng hù 。
blog.sina.com.cn
6.
After transactions have been journalized , the debits and credits in each journal entry are transcribed to the appropriate ledger accounts.
在作出各该交易的分录后，每笔分录的借项和贷项都要转抄于相应的分类账户。
zài zuò chū gè gāi jiāo yì de fēn lù hòu , měi bǐ fēn lù de jiè xiàng hé dài xiàng dōu yào zhuǎn chāo yú xiāng yìng de fēn lèi zhàng hù 。
dictsearch.appspot.com
7.
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。
gēn jù guàn lì , zī chǎn hé fèi yòng de zēng jiā bèi jì wèi jiè xiàng , ér fù zhài 、 zī běn hé shōu rù de zēng jiā bèi jì wèi dài xiàng 。
www.hxen.com
8.
Debit: An entry of a sum in the debit or left-hand side of an account.
借方帐目：记载在借项中或帐簿左边的一笔款项。
jiè fāng zhàng mù : jì zǎi zài jiè xiàng zhōng huò zhàng bù zuǒ bian de yī bǐ kuǎn xiàng 。
www.kuenglish.info
9.
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。
zī chǎn hé fèi yòng de jiǎn shǎo bèi jì wèi dài xiàng , ér fù zhài 、 yè zhǔ quán yì hé shōu rù de jiǎn shǎo bèi jì wèi jiè xiàng 。
www.tdict.com
10.
If the debits exceed the credits, the account has a debit balance; if the credits exceed the debits, the account has a credit balance.
如果借项超过贷项，账户有借方余额，如果贷项超过借项，账户则有贷方余额。
rú guǒ jiè xiàng chāo guò dài xiàng , zhàng hù yǒu jiè fāng yú é , rú guǒ dài xiàng chāo guò jiè xiàng , zhàng hù zé yǒu dài fāng yú é 。
tr.bab.la
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