The debit balance account, Discount on Bonds Payable, is a contra-liability account.
借记账户--应付债券折价是一个抵消负债账户。
The account Dividends Payable, which was credited at the date of declaring the dividend, is a current liability.
股利宣布日贷记的账户--应付股利是一个流动负债账户。
As the services are rendered to the customer, an entry is made debiting the liability account and crediting a revenue account.
当为顾客提供服务时,作一笔分录借记负债账户并贷记一个收入类账户。
Upon receipt of an advance payment from a customer, the company debits Cash and credits a liability account such as Unearned Revenue, or Customers' Deposits.
以顾客提前支付的款项为依据,公司借记现金并贷记一个负债账户如预收收入,或顾客存款。
The permanent accounts are also called the balance sheet accounts, which include the asset, liability, and owner's equity accounts.
永久性账户也称为资产负债表账户,包括资产、负债和业主权益类账户。
Equity Excess over the debit balance （money borrowed） in a stock account.
净值股票账户上超过债务余额（负债）的部分。
Preparing income statement and balance sheet based on the balance in the ledger account.
根据账户余额编制收益表和资产负债表。
The form of record used to record the changes of increase and decrease in an individual item of balance sheet or income statement is called an account, or a ledger account.
用来记录资产负债表或收益表中每一项目增减变化的记录表就称为账户,也称为分类账账户。
The information from the comparative balance sheets, the income statement and some related accounts is the basis of the preparation of the statement of cash flows.
比较资产负债表、损益表和一些账户是编制现金流量表的基
Specify each account affected by the transaction and classify it by type (asset, liability, or owner's equity).
具体确认交易影响的账户及其性质(资产、负债或业主权益),
When the direct write-off method is in use, the accounts receivable will be listed in the balance sheet at their gross amount, and no valuation allowance will be used.
当使用直接核销法时,资产负债表列示应收账款的总额,不使用备抵账户。
Equity Excess over the debit balance（ money borrowed） in a stock account.
净值股票账户上超过债务余额（债）部分。
Registered customer is liable for any outstanding amount due for the account.
登记客户须负责缴付账户内的一切账单问题。
Apart from the balance sheet and the income statement, there are other transactions recorded in relating accounts as follow...
除了资产负债表和损益表之外,该公司还有其他一些在相关的账户中已经记录的有关的业务…
We can determine directly the amounts of cash flows from accounts concerned, and calculate the amounts using the data from the balance sheet and the income statement.
我们既可以直接从有关账户中确定,也可以利用资产负债表和损益表中的数据计算确定。
On the balance sheet, however, the entire amount of all cash accounts will be shown under a single heading, cash.
然而,所有这些现金账户的总额都将作为现金这一个项目列示于资产负债表上。
For this reason, the Treasury Stock account should appear in the balance sheet as a deduction in the stockholders' equity section.
因此,库藏股票账户应作为股东权益项目的减项,出现在资产负债表中。
As these services are received, however, the cost of the truck gradually is removed from the balance sheet and allocated to expense, through the process called "depreciation".
然而,当这些服务被消费时,卡车的成本也逐渐通过折旧从资产负债表上消除而进入费用账户。