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...
大家说的很清楚了，收入在损益表里，收据在你手里，这是两个完全不同的事情。
下面可以参考下英语的解释：Revenue是符合权责发生制条件下的营业收入；Receipts 按字面理解是收据，具体的...
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, 扫码下载作业帮搜索答疑一搜即得 答案解析 查看更多优质解析 解答一 举报 这样的:会计恒等式 资产=负债+权益2,(权益2...
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2、At the end of the year, the interest accrued should be recorded by a debit to interest receivable and a credit to interest revenue.在年末，应计利息需通过借记应收利息，贷记利息收入来记录。deferred revenue：递延收入，预收收入 递延收入指尚待确认的收入或收益，也可以说是暂时未确认的...
Deferred revenue is revenue received for services or goods to be delivered in the future. Deferred revenue is recorded as a short-term liability on a company's balance sheet. Money received for the future product or service is recorded as a debit to cash on the balance sheet. ...
For almost all entities other than financial institutions, revenue is the largest single number in the financial statements. It is also a number that attracts a great deal of user attention. Whilst it might be accepted that profit is the most importa...
The company records that partial payment as an advance, and when all deliveries have been made, both debit and credit columns in a journal entry in accounting balance out. Is a Gain Considered Revenue? A gain is similar to revenue but is typically a one-time item that is outside the ...
Interchange rates are always set by the network based on a set of broad guidelines: the card type (consumer, commercial, or business), funding type (credit, debit, or prepaid), and whether the transaction is domestic or cross-border. Interchange rates are also regulated by federal law. ...