credit entry

常見例句

• A debit entry increases an asset account while a credit entry decreases it.
  借方記錄增加資產(chǎn)賬戶的數(shù)額，而貸方記錄會減少這個賬戶的金額。
• The company shall implement double entry(debit entry and credit entry) and accrual basis in Accounting.
  公司采用國際通用的權(quán)責(zé)發(fā)生制和借貸記帳法記帳。
• An amount recorded on the left or debit side of an account is called a debit, or a debit entry; an amount entered on the right or credit side is called a credit, or a credit entry.
  記錄在賬戶左方即借方的金額稱為借項,即借方分錄,而記錄在賬戶右方即貸方的金額稱為貸項,即貸方分錄。
• In double entry accounting, which is in almost universal use, there are equal debit and credit entries for every transaction.
  在復(fù)式記帳會計（幾乎普遍使用）中，每筆交易的借方和貸方記入的數(shù)字相等。
• Credit entry in balance of payments
  國際收支貸方項目
• Double-entry accounting means that the amounts of debit and credit entries must be equal when accounts record every business transactions.
  復(fù)式記賬會計是指會計師記錄每筆經(jīng)濟業(yè)務(wù)時借貸分錄的金額必須相等。
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