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- Amount to be put in one of the column of an account to make the total debit and credit equal. 记在帐中某一栏里的金额，它使借方与贷方的总款项相平衡。
- Accountants also use the words debit and credit as verbs. 会计师也将借和贷这两个字用作动词。
- 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。
- Equality of totals in the debit and credit sides of an account. 收支平衡在帐目中借方和贷方总数相等
- The trusty SIM card can also act as a debit and credit card. 可信的用户识别卡也可以作为借记卡和信用卡来使用。
- This proof of equality of debit and credit balances is called a trial balance. 对借方余额和贷方余额是否相等的验证就叫做试算表。
- The debit and credit double entry bookkeeping technique is to be used for recordding all accounting transaction. 会计上所有交易的纪录都采用借贷复式记帐法。
- 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。
- 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。
- The debit and credit double entry bookkeeping technique is to be used for recording all accounting transactions. 会计上所有交易的记录都采用借贷复式记账法。
- After the transaction has been recorded in the journal, the debit and credit changes in the individual accounts are entered in the ledger. 在经济业务记入日记账之后,每个账户的借贷变化再记入分类账中。
- Double-entry accounting means that the amounts of debit and credit entries must be equal when accounts record every business transactions. 复式记账会计是指会计师记录每笔经济业务时借贷分录的金额必须相等。
- The credit risk involves in not only debit and credit, buy also nearly every fields of microeconomic and macroeconomic. 信贷风险不仅涉及到借、贷双方，而且还几乎涉及到微观经济和宏观经济的各个领域。
- The trial balance can prove the equality of debit and credit balances in the ledger accounts. 试算表能证明分类账帐户的借方余额和贷方余额是否相等。
- 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。
- Article 84 A joint venture shall adopt the internationally used accrual basis and debit and credit accounting systems for accounting. 第八十四条 合营企业会计采用国际通用的权责发生制和借贷记帐法记帐。
- The debit and credit method, as well as the accrual basis of accounting, shall be adopted as the methods and principles for keeping accounts. 合营公司采用借贷记账法和权责发生制记账。
- The accounting of the joint venture company shall adopt the internationally used accrual Basis and debit and credit accounting system in their work. 合营公司采用国际通用的权责发生制和借贷记帐法记帐。
- In double entry accounting, which is in almost universal use, there are equal debit and credit entries for every transaction. 在复式记帐会计（几乎普遍使用）中，每笔交易的借方和贷方记入的数字相等。
- 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。
