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- Capital inflow shall be recorded as a credit item,while capital outflow shall be recorded as a debit item in the capital account. 资本流入记入资本项目中的贷方，资本流出记入借方。
- Where the "notional" interest exceeds the cost of the debit items no charge is made, although no interest is credited to the account. 尽管账户上没有贷记利息,但凡是"名义上"的利率超过借记项目的费用,就不收取费用。
- Where the “notional” interest exceeds the cost of the debit items no charge is made, although no interest is credited to the account. 尽管账户上没有贷记利息，但凡是“名义上”的利率超过借记项目的费用，就不收取费用。
- Is this item a debit or a credit? 这笔帐属于借方还是属于贷方?
- All receipts (increases in liabilities or decreases in assets) are recorded as credit items (plus items), while all payments (increases in assets of decreases in liabilities) are recorded as debit items (minus items). 一切收入项目或资产减少、负债增加的项目都反应在贷方，或称正号项目；一切支出项目或资产增加、负债减少的项目都反映在借方。
- Please verify each item you have pricked down. 请把你已用小记号标出的每一个项目核对一下。
- Now we'll get on to the next item on the agenda. 现在我们来讨论下一项议程。
- Do you know if they like this new item? 你知道他们是否喜欢这个新品种？
- Please advise me which item I should buy. 请问我该先买哪个品种。
- Let us go on to the next item on the agenda. 让我们继续讨论议程上的下一个项目。
- Now let's move on to the next item. 让我们讨论一下吧。
- He examined every item in the set carefully. 他仔细检查了这一套中的各项。
- Gone forever are the days when this item sold well. 这一品种畅销的日子一去不复返了。
- A short item used to fill space in a publication. 补白用来填补出版物中空白的短条目
- Let's pass on to the next item on the agenda. 咱们进行议事日程的下一个项目吧。
- The theater warmly applauded every item. 全场观众对每个节目都报以热烈的掌声。
- The last item on the list was added in pencil. 单子上的最后一项是用铅笔加上去的。
- Let's go on to the next item on the agenda. 我们讨论议程表上的下一项吧。
- The other menu item is just as easy to use. 其它的菜单项也同样易于使用。
- The first item on the program is woodwind quintet. 节目单上的第一个节目是木管五重奏。
