"Debit"(借记)用于表示支出、取款或减少账户余额的操作,会增加资产账户的余额或减少负债或所有者权益账户的余额。
"Credit"(贷记)用于表示存款、收入或增加账户余额的操作,会增加负债或所有者权益账户的余额或减少资产账户的余额。
大家可以先看下面的表格了解一下 debit和credit 吧:
例子1:I made a debit transaction of $50 at the grocery store.(我在杂货店进行了一笔50美元的支出交易。)
例子2:The debit entry in the account reflects the withdrawal of funds.(账户中的借方记录反映了资金的提取。)
例子1:His salary was credited to his bank account on the 15th of every month.(他的工资每月15日存入他的银行账户。)
例子2:The company received a credit of $1000 as a refund for the returned goods.(公司收到了1000美元的贷记,作为退货的退款。)
例子1:The debit entry should be recorded on the left side of the ledger.(借方记录应该被记在账簿的左侧。)
例子2:The purchase of office supplies was debited to the operating expenses account.(办公用品的购买被记入了经营费用账户。)
例子1:The credit entry for the sales revenue should be recorded on the right side of the ledger.(销售收入的贷方记录应该被记在账簿的右侧。)
例子2:The payment received from the customer was credited to the accounts receivable account.(从客户收到的款项被记入了应收账款账户。)
例子1:After paying the bills, the debit balance in my account increased.(支付了账单后,我的账户借方余额增加了。)
例子2:The debit balance in the cash account indicates an overdraft situation.(现金账户中的借方余额表示透支情况。)
例子1:With the recent deposit, the credit balance in her account reached $500.(最近的存款后,她账户中的贷方余额达到了500美元。)
例子2:The credit balance in the savings account grew steadily over time.(储蓄账户中的贷方余额随着时间稳步增长。)
例子1:Debit the cash account for the purchase of equipment.(将购买设备的款项记入现金账户。)
例子2:Debit the office supplies expense for the purchase of stationery.(将购买文具的费用计入办公用品支出账户。)
例子1:Credit the loan payable account for the borrowed amount.(将借入的款项记入应付贷款账户。)
例子2:Credit the owner's equity account for the company's net income.(将公司的净收入计入所有者权益账户。)