credit entry

英 [ˈkredɪt ˈentri]

美 [ˈkredɪt ˈentri]

贷方分录（账户）

经济

英英释义

noun

• an accounting entry acknowledging income or capital items
  Synonym:credit

双语例句

• The credit portion of the entry removes from the balance sheet that portion of the asset's cost estimated to have been used up during the current period.
  分录的贷记方将预计在当年消费了的那部分资产的成本从资产负债表中消除。
• Credit rating industry in which exists economies of scale and economies of scope, differentiation and barriers to entry works well in the world.
  从全球范围来看，信用评估业存在规模经济和范围经济，产品差异较大，存在进入壁垒，是一个垄断程度较高、市场运行良好的行业。
• By contrast, Merrill Lynch, Credit Suisse, Morgan Stanley, Citigroup and JP Morgan Chase are still lining up for an entry.
  相比之下，美林公司、士信贷第一波士顿、根斯坦利、旗集团和JP摩根大通则正在等待进入。
• Fraud on letter of credit is becoming ever-increasingly rampant with China's entry into the World Trade of Organization and is wreaking devastating of havoc on normal international trade.
  信用证诈骗随着我国加入世界贸易组织而日益猖獗，对国际问的正常贸易产生极其严重的破坏。
• It is generally believed that the deed of credit assignment after the entry into force, without notifying the debtor, the assignee can not exercise, so at this time is that the assignee acquires the right to expect.
  通说认为，债权转让契约生效后，未经通知债务人，受让人取得的债权尚不能行使，故此时受让人取得的是期待权。
• Besides date, account title, debit, and credit, the journal usually includes a brief explanation for the entry.
  日记帐除日期，账户名称，借方和贷方外，通常还包括对分录的简要说明。
• To record a transaction in a journal in terms of debit and credit is referred to as making a journal entry or journalizing.
  用借项和贷项在日记帐中记录一笔业务叫做日记帐分录或记日记帐。
• If the allowance account currently has a credit balance of, say,$ 4, the month-end adjusting entry should be in the amount of$ 1.
  如果当时坏账准备账户有贷方余额，比如说4美元，则月末的调整会计分录金额应为1美元。
• It is necessary for the perfection of the financing service system which accords with China's medium-sized and small enterprises in four respects: loan secured by credit, credit facility, direct financing and financial innovation after its entry into WTO.
  我国加入WTO以后，从提供信贷担保、改进信贷服务、开展直接融资和推进金融创新等方面来构建与中小企业发展相适应的金融服务体系非常必要。
• If credit sales for September amount to$ 1, the month-end adjusting entry to record uncollectible accounts expense is
  如果9月的赊销额达1美元，记录坏账损失的月末调整会计分录为