Debit和credit的区别为：指代不同、用法不同、侧重点不同。一、指代不同 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”...
9.Use the rules of debit and credit, determine whether to debit or credit the account to record its increase or decrease.使用借贷记账规则,确定是借记还是贷记该账户,以反映该账户的增减变化。 10.The journal entry to record depreciation expense consists of a debit to Depreciation Expense and a cred...
A debit can increase or decrease an account. Debit entries increase asset and expense accounts, while they decrease liability, equity, and revenue accounts. What is the accounting equation? The accounting equation is the foundation for double-entry accounting using debits and credits. It is represen...
Conversely, liabilities and revenue accounts have credit or right balances. A debit recorded in a revenue account would decrease the revenue account. Example Take thisT-accountof the cash account for example. Cash is an asset; so all debits would increase the asset account. The credits in the...
awhile affected by vengeful angel or guardian angel the cleric is immune to damage 当由报复性的天使或守护天使时影响神职人员是对损伤免疫[translate] aso its increase is recorded on debit side, and in the meantime, cash decrease is recorded on credit side 如此它的增量在借方被记录,并且同时,现金...
The terms debit and credit do NOT signify an increase or decrease, but rather the term debit simply means an entry on the left side of a general...Become a member and unlock all Study Answers Start today. Try it now Create an account Ask a question ...
A decrease is recorded as debit (left side) An increase is recorded as credit (right side) Contra-accounts Contra-accounts behave exactly in opposite way to the respective normal accounts.ExamplesThe owner brings cash from his personal account into the business: Cash (an asset) is increased thu...
We’ve established that debits increase assets and credits decrease assets. So, why does the bank call a debit-card transaction thatreducesyour bankaccount balancea debit? Or, when you’re charged twice for the same transaction and report the error, why does the bank credit your account toinc...
Debits and credits increase or decrease accounts depending on their normal balance. When a journal entry is completed total debits must equal total credits. Answer and Explanation: Answer choice b) Merchandise Inventory Explanation: Merchand...
liability. The offsetting credit is most likely a credit to cash because the reduction of a liability means that the debt is being paid and cash is an outflow. For the revenue accounts in the income statement, debit entries decrease the account, while a credit points to an increase in the...