debit entry

英 [ˈdebɪt ˈentri]

美 [ˈdebɪt ˈentri]

借项分录；借项

经济

英英释义

noun

• an accounting entry acknowledging sums that are owing
  Synonym:debit

双语例句

• To record a transaction in a journal in terms of debit and credit is referred to as making a journal entry or journalizing.
  用借项和贷项在日记帐中记录一笔业务叫做日记帐分录或记日记帐。
• 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。
• An entry made on the left hand side or column of an account is called a debit, which an entry made on the right hand side or column is called a credit.
  在账户左边或左边栏目的分录叫借方，在右边或右边栏目的分录叫贷方。
• The company shall implement double entry ( debit entry and credit entry) and accrual basis in Accounting. Implementation of Decision Support System in International Borrowing in Loans Based on Data Mining
  公司采用国际通用的权责发生制和借贷记帐法记帐。基于数据挖掘的借用国际信贷决策支持系统的实现
• Besides date, account title, debit, and credit, the journal usually includes a brief explanation for the entry.
  日记帐除日期，账户名称，借方和贷方外，通常还包括对分录的简要说明。
• Account created by the debit part of the entry is closed into the Income Summary account in the same manner as any other expense account.
  上述分录中借记的坏账损失像其他费用一样结转到收益汇总账户。
• 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。