debits

Being debits recorded in amounts equal the debits and credits should always equal each ot IT.

由于借贷所记的金额是相等的,所以借与贷必需相等.

The total of debits must balance the total of credits.

借记总额必须与贷记总额相平衡。

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。

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。

In a journal entry, the debits and credits for given transaction are recorded together, but when the transaction is recorded in the ledger, the debits and credits are entered in different accounts.

在序时帐上记帐时，既定买卖营业的收方和贷方一起被记载，但在分类帐记载中，一笔买卖营业的收方和贷方进入不同的帐户中。

A compound journal entry is an entry that includes debits or credits to more than one account, and it is an easy and time-saving method of closing the accounts.

复合日记账分录是指一项分录中包含一个以上的借项或一个以上的贷项，结账时使用既省事又省时。

The statement of total debits and credits is known as a balance.

总借记和总贷记的结算即账户余额。

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.

It is used to verify that the debits credits are equal at the start of the next accounting period.

它通常被用于确认下一会计年度的期初借贷方是否平衡。

Many out-of-balance conditions can be detected by computing the difference between total debits and total credits on the trial balance.

试算平衡表多数不平衡的情形都可以通过计算试算平衡表中借贷方合计的差额而被发现。

My bank account shows two debits of 5 each.

我的银行帐户借方记入了两笔5英镑的款项.

To reconcile or equalize the sums of the debits and credits of ( an account ) .

使收支平衡:使借方和贷方的总 额数 相符或相等.

The purchaser records the identifiable assets it has purchased at their fair market values, and then debits any additional amount paid to an asset account entitled Goodwill.

买家将其购买的可确认资产以公平市价记录，支付的所有剩余金额全部借记到名为商誉的资产账户。

The sta-tement of total debits and credits is known as a balance.

总借记和总贷记的结算即账户余额。

As well as direct debits at the point of sale.

或者在销售点直接借记等。

The debits and credits should theoretically balance out over a few weeks.

经过数周后借贷双方在理论上应取得平衡。

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。

Does this item go among the credits or the debits?

这笔账应记入贷方还是借方?

Sundry credits ( debits) call in a loan

杂项贷项（借项）杂项贷差收回贷款，催收贷款

Being debits recorded in amounts equal 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.

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。