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单词 debit and credit
释义 DEFINITIVE EXAMPLES 权威例句〔balance〕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美国传统〔balance〕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)的差额美国传统〔balance〕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美国传统〔credit〕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。柯林斯高阶〔ledger〕A book in which the monetary transactions of a business are posted in the form of debits and credits.分类帐:将业务中的货币交易记录下来的帐本,分借方和贷方美国传统〔trial balance〕A statement of all the open debit and credit items in a double-entry ledger, made to test their equality.试算表:在复式分类帐目中记载所有还在往来的借方和贷方项目的帐户报表,用来检验其是否均衡美国传统〔unbalanced〕Accounting Not satisfactorily adjusted so that debit and credit correspond.【会计学】 借贷不平衡的美国传统
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