debit-entry
基本解释
- 借方分录
英汉例句
- A debit entry increases an asset account while a credit entry decreases it.
借方记录增加资产账户的数额，而贷方记录会减少这个账户的金额。 - The company shall implement double entry(debit entry and credit entry) and accrual basis in Accounting.
公司采用国际通用的权责发生制和借贷记帐法记帐。 - 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.
记录在账户左方即借方的金额称为借项,即借方分录,而记录在账户右方即贷方的金额称为贷项,即贷方分录。 - Debit entry in balance of payments
国际收支借方项目 - A ecific format is used in journalizing （recording） tra actio in a General Journal.The debit entry is listed first；
一个特别的形式被使用在总长中的记录日志中（日记帐）。
专业释义
- 借方分录