debits

The difference of amounts between the total debits and the total credits in an account is called the balance.

在一个账户中，借项总额和贷项总额的差称为余额。

It is fairly easy to tell if debits don't equal credits.

很容易判别借方与贷方是否相等。

After transactions are entered , account balance (the difference between the sum of its debits and the sum of its credits ) can be computed.

当各项交易入账之后，便可计算账户余额（其借项合计数与贷项合计数之间的差额）

to pass the debits and credits into an accounting system for the bank's books on a daily basis.

并将每天的借贷款项转入银行的会计系统以便记账。

In accounting today we do not use plus or minus signs on a spreadsheet. Instead we use debits and credits to record transactions.

在今天的簿记中不使用加号、减号，而是用借方和贷方来记录交易。

Rollover debits or credits will be reflected in the Customer's Account at a time after the normal close of the business day for SNC.

滚转的借记或信贷将在正常交易日关闭后一段时间内反映在客户的帐户上。

The trial balance provides a check on accuracy by showing whether the total debits equal the total credits.

试算平衡表通过检查借方与贷方余额合计是否相等，以检验会计处理的准确性。

It is possible to set up direct debits and order stationery on line.

它可以建立和秩序文具在线直接扣款。

After transactions have been journalized , the debits and credits in each journal entry are transcribed to the appropriate ledger accounts.

在作出各该交易的分录后，每笔分录的借项和贷项都要转抄于相应的分类账户。

This transaction looks up the customer's credit card number and debits the customer's account for the order amount.

该事务查询客户的信用卡号码，并借记客户的帐户，记下订单数量。

Direct Debits can only be set upon a UK bank account.

直接借记只能在英国银行的户头下设置使用。

A compound journal entry is an entry that includes debits to more than one account or more than one account.

复合日记账分录是一个包含多个借记账户或多个贷记账户的分录。

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。

By convention , assets and expense increases are recorded as debits while liability, capital and income increases are recorded as credits.

根据惯例，资产和费用的增加被记为借项，而负债、资本和收入的增加被记为贷项。

Note that debits and credits don't mean good or bad. The only meaning is left or right.

注意的是：借与贷并不代表好与坏（没有好坏之分），它们仅是代表左与右而已。

The exporter receives His money, and His bank then claims on the importer's bank abroad, which in turn debits the importer.

出口商取得他的货款，然后他的银行向国外进口商的银行索偿。进口商银行随即借记进口商帐户。

Most co-ops keep track of baby-sitting hours on a list of debits and credits; one local group keeps track by exchanging poker chips.

大多数协作社通过一个借记卡和信用卡的列表来跟踪保姆看护的时间；有一个地方组织通过交换扑克筹码来跟踪。

Including: Double-entry system, rules of debits and credits, accounting documents, account book and checking up property.

包括：复式簿记和借贷记帐法，会计凭证、会计帐簿、财产清查。

HSBC said transactions to other banks, payroll deposits and direct debits have been affected.

汇丰银行表示向其他银行，工资存款和直接借记交易已受到影响。

The current account balance puts above the line all credits and debits representing flows of goods, services, and gifts.

经常项目差额把表示商品、劳务和赠与等流量的全部贷方和借方项目都放在线之上。