1.
Ariticle9 The double-entry bookkeeping system should be used for recording all accounting transations.
第九条企业的会计记账采用借贷记账法。
2.
The Innovation of Debit and Credit Bookkeeping Under the Modern IT Condition;
现代信息技术环境下借贷记账法的改革
3.
The debit and credit double entry bookkeeping technique is to be used for recording alt accounting transactions.
会计上所有交易的记录都采用借贷复式记账法。
4.
After the transaction has been recorded in the journal, the debit and credit changes in the individual accounts are entered in the ledger.
在经济业务记入日记账之后,每个账户的借贷变化再记入分类账中。
5.
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。
6.
Figure 2-2 summarizes the above rules of debit and credit.
图2-2汇总了上述借贷记账规则。
7.
Does this item go among the credits or the debits?
这笔账应记入贷方还是借方?
8.
The basic principle of double entry bookkeeping is that every transaction has a two-fold effect.
复式记账法的基本原理是每笔交易都有借贷双方。
9.
Use the rules of debit and credit, determine whether to debit or credit the account to record its increase or decrease.
使用借贷记账规则,确定是借记还是贷记该账户,以反映该账户的增减变化。
10.
The journal entry to record depreciation expense consists of a debit to Depreciation Expense and a credit to Accumulated Depreciation.
记录折旧的会计分录包括借记折旧费账户和贷记累计折旧账户。
11.
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,
12.
Both effects, which are equal in amount, must be entered completely in the bookkeeping records.
借贷双方金额相等，必须完整地记入账簿。
13.
As previously explained, all debits and credits in the ledger are posted from the journal.
如前所述,在分类账中所有的借项和贷项都是从日记账中过入的。
14.
In that case, the closing of the income summary account requires a debit to the owner's capital account and a credit to the income summary account.
在这种情况下,结清收益汇总账户要求借记业主资本账户并贷记收益汇总账户。
15.
This transfer is accomplished by a journal entry debiting the revenue account in an amount equal to its credit balance, with a journal entry crediting the income summary account at the same time.
这项转移是通过以贷方余额同等的金额借记收入账户,同时贷记收益汇总账户来完成的。
16.
This transfer is accomplished by a journal entry crediting the account of withdrawals in an amount equal to its debit balance, with a journal entry debiting the owner's capital account at the same time.
这项转移是通过以借方余额同等的金额贷记业主提款账户,同时借记业主资本账户来完成的。
17.
Cash over and short account is debited with shortages and credited with overages.
现金溢缺账户在现金短缺时被借记,在现金溢余时被贷记。
18.
The usual accounting entry for amortization consists of a debit to Amortization Expense and a credit to the intangible asset account.
摊销的一般会计分录由借记摊销费和贷记无形资产账户组成。