debit entry

The debit portion of the entry allocates this expired cost to expense.

分录的借记方将已使用了的成本部分分配到费用账户.

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.

The debit credit double entry bookkeeping technique is to be used for recording all accounting transaction.

会计上所有交易的记录都采用借贷复式记账法.

Article 11 An enterprise shall double entry method ( i . e . debit and credit ) for bookkeeping purposes.

第十一条企业应当采用借贷记账法记账.

The correcting entry includes a debit or credit to prior-period adjustment for the error amount and a credit or debit to the asset or liability ac-count that was misstated.

调帐分类为借记或贷记以前年度损益调整，同时贷记或借记错记的资产或负债帐户。

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 profit and loss account show the movements which have take place since the last balance sheet. The correcting entry includes a debit or credit to prior-period adjustment for the error amount and a credit or debit to the asset or liability ac-count that was misstated.

该损益帐目表明子上次资产负债表以来已经发生的变动。调帐分类为借记或贷记以前年度损益调整，同时贷记或借记错记的资产或负债帐户。