debit and credit

基本解釋

In double entry accounting，which is in almost universal use, there are equal debit and credit entries for every transaction.
在復(fù)式記帳會(huì)計(jì)（幾乎普遍使用）中，每筆交易的借方和貸方記入的數(shù)字相等。
Where there are only two accounts affected, the debit and credit amounts are equal. If more than two accounts are affected, the total of the debit entries must equal the total of the credit entries.
在只有兩個(gè)帳戶被影響時(shí)，借貸雙方的數(shù)額是相等的，如果涉及兩個(gè)以上帳戶時(shí)，借項(xiàng)的總數(shù)必須與記入貸項(xiàng)的總數(shù)相等。
The accounting of the joint venture company shall adopt the internationally used accrual basis and debit and credit accouting system in their work.
第三十一條合營(yíng)公司采用國(guó)際通用的權(quán)責(zé)發(fā)生制和借貸記帳法記帳。

Large networks of debit and credit cards can now be intelligent, measurable channels to specific consumer segments.
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For example, Bank of America offers a zero liability guarantee for their consumer debit and credit cards.
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