credit entry

同根派生

A debit entry increases an asset account while a credit entry decreases it.
借方記錄增加資産賬戶的數(shù)額，而貸方記錄會(huì)減少這個(gè)賬戶的金額。
The company shall implement double entry(debit entry and credit entry) and accrual basis in Accounting.
公司採(cǎi)用國(guó)際通用的權(quán)責(zé)發(fā)生制和借貸記帳法記帳。
An amount recorded on the left or debit side of an account is called a debit, or a debit entry; an amount entered on the right or credit side is called a credit, or a credit entry.
記錄在賬戶左方即借方的金額稱爲(wèi)借項(xiàng),即借方分錄,而記錄在賬戶右方即貸方的金額稱爲(wèi)貸項(xiàng),即貸方分錄。
In double entry accounting, which is in almost universal use, there are equal debit and credit entries for every transaction.
在複式記帳會(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。
Credit entry in balance of payments
國(guó)際收支貸方項(xiàng)目