| 单词 | debit and credit |
| 例句 | 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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