credit entry
英 [ˈkredɪt ˈentri]
美 [ˈkredɪt ˈentri]
贷方分录（账户）
英英释义
noun
- an accounting entry acknowledging income or capital items
双语例句
- If the allowance account currently has a credit balance of, say,$ 4, the month-end adjusting entry should be in the amount of$ 1.
如果当时坏账准备账户有贷方余额，比如说4美元，则月末的调整会计分录金额应为1美元。 - The debit and credit double entry bookkeeping technique is to be used for recording ALT accounting transactions.
会计上所有交易的记录都采用借贷复式记账法。 - Besides date, account title, debit, and credit, the journal usually includes a brief explanation for the entry.
日记帐除日期，账户名称，借方和贷方外，通常还包括对分录的简要说明。 - By contrast, Merrill Lynch, Credit Suisse, Morgan Stanley, Citigroup and JP Morgan Chase are still lining up for an entry.
相比之下，美林公司、士信贷第一波士顿、根斯坦利、旗集团和JP摩根大通则正在等待进入。 - This paper introduces the current status of the auto credit in China, analyzes the impact of the entry of foreign auto credit capital on the auto credit market in China, gives out the countermeasures for the development of auto credit in China.
文章介绍了我国汽车信贷的现状，分析了国外汽车信贷资本的进入对我国汽车信贷市场的冲击，提出了我国发展汽车信贷的对策。 - To record a transaction in a journal in terms of debit and credit is referred to as making a journal entry or journalizing.
用借项和贷项在日记帐中记录一笔业务叫做日记帐分录或记日记帐。 - This transfer is accomplished by a journal entry debiting the revenue account in an amount equal to its credit balance, with a journal entry crediting the income summary account at the same time.
这项转移是通过以贷方余额同等的金额借记收入账户，同时贷记收益汇总账户来完成的。 - Valuing credit, China will uphold the balance between power and obligation after the entry into WTO.
中国是讲信用的国家，中国加入WTO后要始终坚持权利与义务的平衡。 - If credit sales for September amount to$ 1, the month-end adjusting entry to record uncollectible accounts expense is
如果9月的赊销额达1美元，记录坏账损失的月末调整会计分录为 - Fraud on letter of credit is becoming ever-increasingly rampant with China's entry into the World Trade of Organization and is wreaking devastating of havoc on normal international trade.
信用证诈骗随着我国加入世界贸易组织而日益猖獗，对国际问的正常贸易产生极其严重的破坏。