debit and credit

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。

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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。

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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.

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Credit and debit cards, though, are going to be with us for the foreseeable future, and so are hackers, if we stick with magstripe technology.

不过,在可预见的未来,信用卡和借记卡将与我们同在,而如果我们坚持使用磁条技术的话，黑客也将一直存在。

六级真题- 2015年 6月 3卷 信息匹配

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.

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Hong Kong became the first place outside the mainland to allow its banks to take deposits, handle remittances and issue debit and credit cards in Renminbi in 2003.

2003年，香港成为除中国内地之外首个允许银行以人民币吸收存款、处理汇款并发行借记卡和信用卡的地区。

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The transfer involves two operations a debit and a credit.

转账涉及两个操作,借和贷.

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Data on the cash and expenditure are calculated with removing the factor of debit and credit.

现金收支为已经扣除储蓄借贷后的现金收支.

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The application of empirical laws will function well as a supplement, especially in dealing with cases of folk debit and credit.

特别是在民间借贷案件中，经验法则的运用起到很好的补充作用。

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In double entry accounting, which is in almost universal use, there are equal debit and credit entries for every transaction.

在复式记帐会计（几乎普遍使用）中，每笔交易的借方和贷方记入的数字相等。

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The Choice between the Right-Responsibility Generation System and the Debit-Credit Realization System

权责发生制与收付实现制的选择

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The trial balance can prove the equality of debit and credit balances in the ledger accounts.

试算表能证明分类账帐户的借方余额和贷方余额是否相等。

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Accountants also use the words debit and credit as verbs.

会计师也将借和贷这两个字用作动词.

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Equality of totals in the debit and credIt'sides of an account.

收支平衡:在帐目中借方和贷方总数相等.

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The trusty SIM card can also act as a debit and credit card.

可信的用户识别卡也可以作为借记卡和信用卡来使用.

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The trial is only a working paper of the accountant, not intended for distribution to others, but it's a strong tool to see whether the debit and credit balance of all the accounts are equal.

试算表只是会计师的一种工作底搞，不需向任何人公布，但它是检查分类账所有帐户的借贷金额是否相等的有力工具。

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A single payment could have had6 to12 debit and credit transactions.

一次付款可能拥有6-12个借贷交易。

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We can find a general perspective on the modernization of Ningbo financial law system through the rule system transition of the pawnbroking, the debit and credit industry and the other financial industry.

从近代宁波典当业、钱庄业和其他金融机构的制度变迁上，我们可以对金融法制的近代化有一个比较全面的把握。

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It can be very easy to record your ATM, debit and credit card expenditures.

它可以很容易的记录您的自动取款机, 借记卡和信用卡的支出.

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The abbreviations for debit and credit are Dr. and Cr. respectively.

借、贷两个字的缩写分别为dr.和Cr. .

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In the third part, the author discusses the legal problems arising from the debit and credit premium by brokers.

第三部分讨论保险经纪人代收代付行为时间的法律问题。

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