debit-entry

基本解釋

A debit entry increases an asset account while a credit entry decreases it.
借方記錄增加資產(chǎn)賬戶(hù)的數(shù)額，而貸方記錄會(huì)減少這個(gè)賬戶(hù)的金額。
The company shall implement double entry(debit entry and credit entry) and accrual basis in Accounting.
公司采用國(guó)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(hù)左方即借方的金額稱(chēng)為借項(xiàng),即借方分錄,而記錄在賬戶(hù)右方即貸方的金額稱(chēng)為貸項(xiàng),即貸方分錄。
Debit entry in balance of payments
國(guó)際收支借方項(xiàng)目
A ecific format is used in journalizing （recording） tra actio in a General Journal.The debit entry is listed first；
一個(gè)特別的形式被使用在總長(zhǎng)中的記錄日志中（日記帳）。