income summary账户里revenue计入credit,expense计入debit,revenue-expense值为正在incomesummary里记debit,SE账户retained earnings转credit。Credit,就是贷。Credit就是信用的意思,古代钱庄和现代银行可以凭借信用可以借款(类似于信用卡),所以用Credit表示资金的流入。Debit,就是借,表示资金的流出方向。所...
等号左边:增加记debit,减少credit 等号右边:增加记credit,减少debit 记住就完事……
在国际会计准则(IFRS)和美国会计准则(GAAP)中,Dr.表示Debit(借记)、Cr.表示Credit(贷记)的方法是通用的,都属于复式记账法的范畴,也是会计知识中的基础部分。可以通过举两个例子进行详细说明:例1:以现金100美元购买一台机器:需要借记的是Cash(现金),贷记的是P.P.E(财产、厂房和设备)...
income summary账户里revenue计入credit,expense计入debit,revenue-expense值为正在incomesummary里记debit,S...
expense(花费)是属于等号左边的debit(借方)而revenue(收入)是属于等号右边的credit(贷方)?既然发明出来肯定有原因,诚心请教为什么这样记账?不要劝我这是定理死记,不要劝我这个太高端我不能理解, 相关知识点: 试题来源: 解析 这样的:会计恒等式 资产=负债+权益2,(权益2代表期末权益)期末权益可以划分为起初权益(...
ayou still have lots more to work on. 您多仍然有全部工作。[translate] a直到遇见你 直到遇见你[translate] aDebiting the expense for the amount incurred but not yet processed does this. 扣除费用为被招致,但不被处理的数额做此。[translate]...
nounCost through diminution or deterioration; damage or loss from any detracting cause, especially a moral one: preceded byat: as, he did thisattheexpenseof his character. To charge or debit with an item of incurred expense to be collected from the proper party and accounted for by the cha...
aDebiting the expense for the amount incurred but not yet processed does this. This credit will need to be allocated where it can be carried forward to the next accounting period as expense accrued, a current liability. 扣除费用为被招致,但不被处理的数额做此。 将需要分配这信用它可以被发扬到...
The entries to post bad debt using the direct write-off method result in a debit to 'Bad Debt Expense' and a credit to 'Accounts Receivable'. There is no allowance, and only one entry needs to be posted for the entry receivable to be written off. ...
prepaid是所谓的预付资产。比如说预先付的房租。它的发生一般只会影响资产:借记预付项目(如预付房租,debit prepaid rent)和贷记现金(credit cash)以预付房租来解释为什么它属于流动资产:在付房租的时候,你并没有使用房子,因为费用的发生是要在某种资产被使用时才记录的,因此它不是费用。流动资产一般...