liability account

the debit balance account, discount on bonds payable , is a contra-liability account.

借记账户--应付债券折价是一个抵消负债账户。

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if a transaction increases the total of liabilities. we should credit the relative liability account for the amount increased.

一笔经济业务如果使负债总额增加，我们应该以增加的金额贷记相应的负债帐户。

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As the services are rendered to the customer, an entry is made debiting the liability account and crediting a revenue account.

当为顾客提供服务时，作一笔分录借记负债账户并贷记一个收入类账户。

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deferred revenue a liability account used for deposits and other cash receipts prior to the completion of the sale.

递延收入在完成销售前收取按金或其他现金的负债账目。

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