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- 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。
- principle of debit and credit 借贷原理
- 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。
- 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。
- 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 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。
- 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。
- 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。
- 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
- 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。
- 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。
- Formula of Debit and Credit and Double Entry Bookkeeping 借贷法则与复式簿记
- A book in which the monetary transactions of a business are posted in the form of debits and credits. 分类帐将业务中的货币交易记录下来的帐本，分借方和贷方
- Thinking of the Law of Debit and Credit Contracts in Zigong Salt Industry 关于自贡盐业借贷契约的法律思考
- Preparing an adjusted trial balance, proving again the equality of debits and credits in the ledger account. 编制调整后试算表,再次证明在分类账中的借项与贷项相等。
- In brief, the trial balance proves only one aspect of the ledger, and that is the equality of debits and credits. 简言之，试算表只证明分类账的一个方面，即借方和贷方相等。
- Summarizing debit and credit amounts and calculating the balances of the ledger accounts, and preparing a unadjusted trial balance based on the balance, thus proving the equality of debits and credits in the ledger account. 加总各分类账账户的借方和贷方金额并计算出各账户的余额,根据各账户余额编制调整前试算表,以便证实在分类账中的借项与贷项相等。
- After the main block repeatedly processes each input record, we now have a fairly comprehensive record of debits and credits broken down by category and by month. 主块重复处理了每一行记录之后,现在我们有了关于比较全面的、按分类帐和按月份划分的借方和贷方记录。
- Our company insists on the principle of top-grade quality, service and credit. 公司始终坚持以质量求生存的原则,创企业品牌。
- Think economic value of general tradition from folk protection mechanism of debit and credit 从民间借贷的保护机制看惯例的经济价值
