debit-entry
基本解释
- 借方分錄
英汉例句
- A debit entry increases an asset account while a credit entry decreases it.
借方記錄增加資産賬戶的數額，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.
公司採用國際通用的權責發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爲借項,即借方分錄,而記錄在賬戶右方即貸方的金額稱爲貸項,即貸方分錄。 - Debit entry in balance of payments
國際收支借方項目 - A ecific format is used in journalizing （recording） tra actio in a General Journal.The debit entry is listed first；
一個特別的形式被使用在縂長中的記錄日志中（日記帳）。
专业释义
- 借方分錄