credit：通常与负债（如借款、应付账款等）和所有者权益（如资本、收入等）账户相关联。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...
A. decreases revenues B. increases equity C. decreases equity D. increases assets 相关知识点: 试题来源: 解析 B 正确答案:B 解析:答案为B项。根据句意,收入账户被贷记说明企业有收入增加,而收入的增加将引起企业所有者权益增加,故本题应选B项。 知识模块:金融英语业务知识反馈...
When a sum of money is credited to an account, the bank adds that sum of money to the total in the account.“贷记”就是别人支付钱到你的账号，存钱。会计的角度，Asset（资产） = Liability（负债） + Equity（股东权益）首先明白的是，存钱到账户，那是银行欠你的钱，要从银行的角度出...
A credit entry in an asset account will reduce the account’s usual debit balance. A credit entry in a revenue, liability, or owner’s equity account will increase the account’s normal credit balance. When a bank credits a company’s checking account, the bank’s liability account Customer...
Accountants use two abbreviations:debit (Dr.) and credit (Cr.). Debit, used as a verb, means “record an entry on the left side of an account.” Used as a noun or an adjective, it means “an entry on the left side of an account.”会计人员...
1、Debit：借方。2、credit：赊欠。二、用法不同 1、Debit：表示资产的增加和负债及所有者权益的减少，负债及所有者权益的减少记在其有关账户的借方。2、credit：credit用作名词的基本意思是指先买东西后付账，即“赊购，赊欠”，还可表示以这种方法来购物的制度，即“赊购制度〔方式〕”。三、侧重点...
13. The assets that back securities represent many sectors of business activity, from credit card receivables to auto, boat and recreational vehicle loans, and from equipment leases to home-equity and bank loans. 用以支持型证券的资产涵盖了不同的业务领域,从信用卡应收账款到汽车、船只和休闲设施贷款...
(If a liability account would have a debit balance it indicates that the company has paid more than the amount owed, has made an incorrect entry, etc.) Equity accounts including the stockholders’ equity accounts Common Stock, Paid-in Capital in Excess of Par Value, Retained Earnings, and ...
up to whatever credit limit has been established. As the borrower makes payments toward the balance, the account is replenished. These kinds of loans are often referred toopen-end credit. Mortgages and car loans, by contrast, are considered closed-end credit because they come to an end on ...
Commercial banks, or retail banks, may be owned by investors or privately owned. Banks operate as for-profit institutions. Anyone can open an account with a bank, whereas credit unions have membership requirements. There were 4,026 FDIC-insured commercial banks with roughly $22.5 trillion in ass...