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| 1. | At the end of the year, the interest accrued should be recorded by a debit to Interest Receivable and |
| 在年末,应计利息需通过借记应收利息,贷记利息收入来记录。 |
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| 2. | Interest received on bond investments is recorded by a debit to Cash and a credit to Interest Revenue |
| 债券投资取得的利息收入需借记现金,贷记利息收入。 |
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| 3. | To close the Dividends account at year-end by transfering its debit balance into the Retained Earnings |
| 年末将股利账户的借方余额结转到留存收益账户。 |
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| 4. | payment being made by direct debit of their credit cards. |
| 并使用信用卡付款结账。 |
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| -- 来源 -- 英语阅读100(2) - Ⅸ. Science and Technology Part 90 Information Technology (2) |
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| 5. | the issuance of direct materials to production, for instance, would be recorded under process costing by |
| 和分批法相似,成本在相应账户间的流动也基本相同。例如,生产中使用的材料要从原材料贷方转入在产品借方。 |
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| 6. | account created by the debit part of the entry is closed into the Income Summary account in the same |
| 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。 |
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| 7. | Employers can choose to pay by direct debit only if the direct debit authorisation has been successfully |
| 雇主只能在成功设立直接付款授权后,才可以选择以直接支账缴付供款. |
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| 8. | debit a person's account(with) |
| ＄5(=debit＄5against将五元记入某人的借方帐中 |
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| 9. | Any difference between the proceeds of the sale and the cost of the investment is recorded by a debit |
| 在出售收入与投资成本之间的任何差异则借记有价证券出售损失或贷记有价证券出售收益。 |
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