debits
美 [ˈdebɪt] 
英 ['debɪt]
- n.(账簿的)借方；增入(栏)
- v.把…记入增入栏
- 网络借记；借项
词形变化
复数：debits 现在分词：debiting 过去式：debited 反义词
英汉解释
英英解释
例句
The difference of amounts between the total debits and the total credits in an account is called the balance.
在一个账户中，借项总额和贷项总额的差称为余额。
It is fairly easy to tell if debits don't equal credits.
很容易判别借方与贷方是否相等。
After transactions are entered , account balance (the difference between the sum of its debits and the sum of its credits ) can be computed.
当各项交易入账之后，便可计算账户余额（其借项合计数与贷项合计数之间的差额）
to pass the debits and credits into an accounting system for the bank's books on a daily basis.
并将每天的借贷款项转入银行的会计系统以便记账。
In accounting today we do not use plus or minus signs on a spreadsheet. Instead we use debits and credits to record transactions.
在今天的簿记中不使用加号、减号，而是用借方和贷方来记录交易。
Rollover debits or credits will be reflected in the Customer's Account at a time after the normal close of the business day for SNC.
滚转的借记或信贷将在正常交易日关闭后一段时间内反映在客户的帐户上。
The trial balance provides a check on accuracy by showing whether the total debits equal the total credits.
试算平衡表通过检查借方与贷方余额合计是否相等，以检验会计处理的准确性。
It is possible to set up direct debits and order stationery on line.
它可以建立和秩序文具在线直接扣款。
After transactions have been journalized , the debits and credits in each journal entry are transcribed to the appropriate ledger accounts.
在作出各该交易的分录后，每笔分录的借项和贷项都要转抄于相应的分类账户。
This transaction looks up the customer's credit card number and debits the customer's account for the order amount.
该事务查询客户的信用卡号码，并借记客户的帐户，记下订单数量。
Direct Debits can only be set upon a UK bank account.
直接借记只能在英国银行的户头下设置使用。
A compound journal entry is an entry that includes debits to more than one account or more than one account.
复合日记账分录是一个包含多个借记账户或多个贷记账户的分录。
To compute the difference between the debits and credits of (an account).
计算收支差额：计算借方和贷方（在总数上）的差额。
By convention , assets and expense increases are recorded as debits while liability, capital and income increases are recorded as credits.
根据惯例，资产和费用的增加被记为借项，而负债、资本和收入的增加被记为贷项。
Note that debits and credits don't mean good or bad. The only meaning is left or right.
注意的是：借与贷并不代表好与坏（没有好坏之分），它们仅是代表左与右而已。
The exporter receives His money, and His bank then claims on the importer's bank abroad, which in turn debits the importer.
出口商取得他的货款，然后他的银行向国外进口商的银行索偿。进口商银行随即借记进口商帐户。
Most co-ops keep track of baby-sitting hours on a list of debits and credits; one local group keeps track by exchanging poker chips.
大多数协作社通过一个借记卡和信用卡的列表来跟踪保姆看护的时间；有一个地方组织通过交换扑克筹码来跟踪。
Including: Double-entry system, rules of debits and credits, accounting documents, account book and checking up property.
包括：复式簿记和借贷记帐法，会计凭证、会计帐簿、财产清查。
HSBC said transactions to other banks, payroll deposits and direct debits have been affected.
汇丰银行表示向其他银行，工资存款和直接借记交易已受到影响。
The current account balance puts above the line all credits and debits representing flows of goods, services, and gifts.
经常项目差额把表示商品、劳务和赠与等流量的全部贷方和借方项目都放在线之上。
Asset and expense decreases are recorded as credits; while liability, owner's equity and revenue decreases are recorded as debits.
资产和费用的减少被记为贷项，而负债、业主权益和收入的减少被记为借项。
By adding all the debit balances and all the credit balances, the accountant can see whether total debits equal to total credits.
通过添加所有的借方和贷方平衡表，会计人员可以发现借方合计等于贷方合计。
Joyce was checking piles of checks and entering credits and debits now and then. Suddenly, five checks had caused her attention.
林悦低头检查这成堆的支票，时不时的记着账。突然，有五张支票引起了她的注意。
If the debits exceed the credits, the account has a debit balance; if the credits exceed the debits, the account has a credit balance.
如果借项超过贷项，账户有借方余额，如果贷项超过借项，账户则有贷方余额。
Transactions between domestic and foreign residents are entered in the balance of payments either as debits or credits.
之间的交易的国内和外国居民登记在国际收支作为借记或信贷。
Expenses decrease profits, so they reduce capital, and that makes them debits.
费用减少有益于，因此，他们减少首都，而且那赚他们记入借方。
Bookkeeping entries that show debits and credits but neglect to record other essential information.
只显示了借方和贷方却忽略了其它必要信息的会计账项。
It also helped other commercial banks expand debits and debts via new tools and strengthen competitiveness.
这也帮助其他的商业银行通过金融工具扩大借方和贷方，并且加强竞争。
Even if the trial balance does show total debits equal to total credits, there may be errors.
即使试算平衡表借贷相等，也可能存在错误。
Preparing an adjusted trial balance, proving again the equality of debits and credits in the ledger account.
编制调整后试算表，再次证明在分类账中的借项与贷项相等。
with the rule that increases in owner's equity are recorded by credits and decreases are recorded by debits.
这与业主权益的增加用贷项记录和业主权益的减少用借项记录的规则是一致的。
Check that the overall sum of debits and credits for the transaction match.
检查此次交易的借贷总和是否相符。
These rules imply that any entry with debits equal to credits preserves the balance sheet identity.
这些规则意味着任何企业具有平等的学分借方保护资产负债表的身份。
A trial balance is prepared from the account balance in the ledger to prove the equality of debits and credits.
根据分类账户的余额编制试算平衡表，借以验证借项和贷项是否相等。
Being debits always recorded in amounts equal to credits, the debits and credits should always equal each other.
由于借贷所记的金额是相等的，所以借与贷必须相等。
In a compound entry, all the credits are listed under the debits.
在复合分录中，所有贷方应列在借方之下。
Go through your online statements and look for these types of debits.
仔细检查你的在线账单，找找这类消费。
There are only two money columns in a general journal, one for debits and the other for credits.
普通日记账只有两个金额栏，一个借项，一个贷项。
The sum of all debits should always equal the sum of all credits, providing a simple way to check for errors.
的总和扣减应始终平等的总和所有学分，提供一个简单的方法来检查错误。
Double-entry means you have done both the debits and the credits.
复式记账表示需要同时录入，借和贷两项。
