debiting

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。

A credit sale is recorded by debiting or charging accounts Receivable and by crediting the Sales account.

赊销记人借项，或记人应收帐款销售帐的贷项。

Amounts paid to partners are recorded by debiting the partner's drawing account.

支付给合伙人的款项借记合伙人提用账户.

When a company acquires a patent by purchase from the inventor or other holder, the purchase price should be recorded by debiting the intangible asset account, Patents.

当一家公司通过向发明者或其他持有者购买而获得专利权时，购买价格应记到专利权这个无形资产账户。

We will always confirm the revised amount to you in writing before debiting your account.

在记入您账户的借方之前，我们总是会就发生变动的数额书面通知您。

Debiting from Customer's account any commissions or fees owed to IB or other third party.

从客户帐户中扣除客户欠推介商或其它第三方的任何佣金或手续费.

A cost that will benefit more than one accounting period usually is recorded by debiting an asset account.

超过一个会计期间受益的成本常常通过借记一个资产账户。