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- A debit entry increases an asset account while a credit entry decreases it. 借方记录增加资产账户的数额，而贷方记录会减少这个账户的金额。
- The company shall implement double entry(debit entry and credit entry) and accrual basis in Accounting. 公司采用国际通用的权责发生制和借贷记帐法记帐。
- An amount recorded on the left or debit side of an account is called a debit, or a debit entry; an amount entered on the right or credit side is called a credit, or a credit entry. 记录在账户左方即借方的金额称为借项,即借方分录,而记录在账户右方即贷方的金额称为贷项,即贷方分录。
- In double entry accounting, which is in almost universal use, there are equal debit and credit entries for every transaction. 在复式记帐会计（几乎普遍使用）中，每笔交易的借方和贷方记入的数字相等。
- Credit entry in balance of payments 国际收支贷方项目
- Double-entry accounting means that the amounts of debit and credit entries must be equal when accounts record every business transactions. 复式记账会计是指会计师记录每笔经济业务时借贷分录的金额必须相等。
- Double entry accounting An accounting system in which every transaction results in corresponding debit and credit entries in the system. All credits equal all debits at all times. 复式会计,复式簿记一种会计制度,其中每笔交易都分别记入相应的借方和贷方,无论在任何时候,贷方总额总是与借方总额相等。
- He has applied for an entry visa. 他已申请入境签证。
- A rival company has set afloat a new credit scheme. 一家竞争的公司已开始实施一项新的信用购物方案。
- There's no entry in his diary for that day. 他的日记上没有那一天的记录。
- In batch or remote batch entry, a job or job step. 在批处理或远程批处理输入中的一个作业或作业步。
- Any users of credit may overextend themselves. 每个贷款使用者都有可能作出不自量力的事。
- Such a book does credit to the writer. 这样的书给作者带来声誉。
- You can leave your umbrella in the entry. 雨伞可放在入口处。
- This brilliant pupil is a credit to his teachers. 这名优秀生为老师增了光。
- She was given the credit for what I had done. 事情是我做的，她却受到称赞。
- Mary's painting would do credit to a real artist. 玛丽的画给一个真正的艺术家增添了荣誉。
- The entry of the cave was hidden by trees. 洞穴的入口被树丛遮掩。
- The president was in high credit with the students. 这位校长在学生中享有很高的声。
- The people without a ticket are denied entry. 没有票的人不许入内。
