The act of recording a debit in accounting is called debiting the account; the recording of a credit is called crediting the account.
在会计上记录一个借项称为借记,而记录一个贷项则称为贷记。
Article8 The debit and credit double entry bookkeeping technique is to be adopted for recording all accounting transactions.
第八条会计记帐采用借贷记帐法。
The correcting entry includes a debit or credit to prior-period adjustment for the error amount and a credit or debit to the asset or liability ac- count that was misstated.
调帐分类为借记或贷记以前年度损益调整，同时贷记或借记错记的资产或负债帐户。
Ariticle9 The double-entry bookkeeping system should be used for recording all accounting transations.
第九条企业的会计记账采用借贷记账法。
credits and cash payments received
贷记帐款和实收现金缴款
Figure 2-2 summarizes the above rules of debit and credit.
图2-2汇总了上述借贷记账规则。
These additional investments are credited to the capital accounts as shown below...
这些增加的投资贷记如下的资本账户…
The receivable account is then credited when the cash is received.
当收到现金时,再贷记应收账户。
Use the rules of debit and credit, determine whether to debit or credit the account to record its increase or decrease.
使用借贷记账规则,确定是借记还是贷记该账户,以反映该账户的增减变化。
At the end of the year, the interest accrued should be recorded by a debit to Interest Receivable and a credit to Interest Revenue.
在年末,应计利息需通过借记应收利息,贷记利息收入来记录。
A compound journal entry is an entry that includes debits to more than one account or more than one account.
复合日记账分录是一个包含多个借记账户或多个贷记账户的分录。
The journal entry to record depreciation expense consists of a debit to Depreciation Expense and a credit to Accumulated Depreciation.
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。
credit a customer with 8
把8英镑记入客户贷方
Credit a customer with 30 yuan
把30元记入客户贷方。
The account is credited monthly .
每月给帐户记入贷方。
Receipts of services are entered in the credit side while payments the debit side.
劳务收入记人贷方，所有劳务支出记入借方。
The debit and credit double entry bookkeeping technique is to be used for recording alt accounting transactions.
会计上所有交易的记录都采用借贷复式记账法。
a credit sale is recorded by debiting or charging accounts Receivable and by crediting the Sales account.
赊销记人借项，或记人应收帐款销售帐的贷项。