debit and credit
美式发音: 英式发音:un.借方和贷方
un.1.借方和贷方
例句释义:,借方和贷方1.To record a transaction in a journal in terms of debit and credit is referred to as making a journal entry or journapzing.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。
2.Tax dodgers can tap these funds from afar by using debit and credit cards, although tax authorities are now cracking down on this.即使目前一些国家的税务机关正试图禁止这一做法，但避税者们还是可以通过远程使用借记卡和信用卡来处置这些资金。
3.When purchases are made using debit and credit cards carrying the Visa logo, the company collects fees from the transactions.该公司对使用Visa借记卡和信用卡进行的交易收取手续费。
4.The debit and credit accounting system shall be adopted unless it is specially provided for in the relevant provisions of these Rules.本规范有关规定除特别指出外，均指采用借贷记帐法。
5.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。
6.This proof of equapty 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。
7.Second, summarize debit and credit amounts and calculating the balances of the ledger accounts, and prepare an (unadjusted) trial balance.其次，将各个分类帐户汇总出借方或贷方余额，根据各帐户余额编制调整前试算表。
8.The main way of external source financing is private debit and credit, and bank credit. The first way is unique.外源融资的主要方式是民间借贷和银行贷款，其中民间借贷是温州民营企业融资所特有的方式。
9.Besides date, account title, debit, and credit, the journal usually includes a brief explanation for the entry.日记帐除日期，账户名称，借方和贷方外，通常还包括对分录的简要说明。
10.A joint venture shall adopt the internationally accepted accrual system and debit and credit bookkeeping method to keep accounts.合营企业会计采用国际通用的权责发生制和借贷记账法记账。