Debits-and-Credits
网络释义：借与贷；借和贷；借方贷方
网络释义
1.借与贷 ... Unit 3 Accounting Equation 会计等式 Unit 4 Debits and Credits 借与贷 Unit 5 Vouchers of Accounting 会计凭证 ...
2.借和贷 ... 支出 Expense 借贷信用 Debits and credits 折旧 Depreciation ...
例句释义:,借与贷,借和贷,借方贷方1.to pass the debits and credits into an accounting system for the bank's books on a daily basis.并将每天的借贷款项转入银行的会计系统以便记账。
2.In accounting today we do not use plus or minus signs on a spreadsheet. Instead we use debits and credits to record transactions.在今天的簿记中不使用加号、减号，而是用借方和贷方来记录交易。
3.After transactions have been journapzed , the debits and credits in each journal entry are transcribed to the appropriate ledger accounts.在作出各该交易的分录后，每笔分录的借项和贷项都要转抄于相应的分类账户。
4.To compute the difference between the debits and credits of (an account).计算收支差额：计算借方和贷方（在总数上）的差额。
5.Note that debits and credits don't mean good or bad. The only meaning is left or right.注意的是：借与贷并不代表好与坏（没有好坏之分），它们仅是代表左与右而已。
6.Most co-ops keep track of baby-sitting hours on a pst of debits and credits; one local group keeps track by exchanging poker chips.大多数协作社通过一个借记卡和信用卡的列表来跟踪保姆看护的时间；有一个地方组织通过交换扑克筹码来跟踪。
7.Including: Double-entry system, rules of debits and credits, accounting documents, account book and checking up property.包括：复式簿记和借贷记帐法，会计凭证、会计帐簿、财产清查。
8.Bookkeeping entries that show debits and credits but neglect to record other essential information.只显示了借方和贷方却忽略了其它必要信息的会计账项。
9.Preparing an adjusted trial balance, proving again the equapty 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。
10.Check that the overall sum of debits and credits for the transaction match.检查此次交易的借贷总和是否相符。