credit entry

常见例句

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。
In double entry accounting, which is in almost universal use, there are equal debit and credit entries for every transaction.
在複式記帳會計（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.
複式記賬會計是指會計師記錄每筆經濟業務時借貸分錄的金額必須相等。