debits

简明释义

英[ˈdebɪts]美[ˈdebɪts]

n. 借方，借（debit 的复数）

v. 记入借方（debit 的三单形式）

英英释义

单词用法

同义词

反义词

例句

1.Ok, I will go through your debits and credits for today's transactions as soon as I finish the cash count .

好的。核实完现金帐目后，我就检查您今天业务中的借入出和贷出的情况。

2.The periodic system of inventory accounting requires that acquisition of merchandise be recorded by debits to a purchases account.

定期盘存制要求企业购入商品时，借记购货账户。

3.Assets and expense decreases are recorded as credits, while liability, capital and income decreases are recorded as debits.

资产和费用的减少被记为贷项，而负债、资本和收入的减少被记为借项。

4.This is consistent with the rule that increases in owner's equity are recorded by credits and decreases are recorded by debits.

这与业主权益的增加用贷项记录和业主权益的减少用借项记录的规则是一致的。

5.Rollover debits or credits will be reflected in the Customer's Account at a time after the normal close of the business day for SNC.

滚转的借记或信贷将在正常交易日关闭后一段时间内反映在客户的帐户上。

6.Preparing an adjusted trial balance proving again the equality of debits and credits in the ledger account.

编制调整后试算表，再次证明在分类账中的借项与贷项相等。

7.The statement of total debits and credits is known as a balance.

总的借贷报表称作借贷平衡表。

8.By convention, assets and expense increases are recorded as debits while liability, capital and income increases are recorded as credits.

根据惯例，资产和费用的增加被记为借项，而负债、资本和收入的增加被记为贷项。

9.Note that debits and credits don't mean good or bad. The only meaning is left or right.

注意的是：借与贷并不代表好与坏(没有好坏之分)，它们仅是代表左与右而已。

10.The bank statement showed several debits for my recent purchases.

银行对账单显示了我最近购买的几笔借记。

11.I need to record all the debits in my accounting software.

我需要在我的会计软件中记录所有的借记。

12.Her account had more debits than credits this month.

她的账户这个月的借记比贷记多。

13.The debits from the ATM withdrawal were reflected immediately.

ATM取款的借记立即反映出来。

14.He was surprised by the number of debits on his credit card statement.

他对信用卡账单上的借记数量感到惊讶。

作文

In today's fast-paced financial world, understanding the concept of debits (借方) is essential for both personal finance and business management. A debit is a term used in accounting to signify an entry that increases assets or expenses while decreasing liabilities or equity. It is crucial to grasp how debits (借方) interact with credits, which are the opposite entries that decrease assets or expenses and increase liabilities or equity. To illustrate the importance of debits (借方), let’s consider a small business owner named Sarah. Sarah runs a coffee shop, and she needs to keep track of her finances meticulously. Every time she purchases supplies like coffee beans, milk, or cups, she records these transactions as debits (借方) in her accounting software. This is because these purchases increase her expenses, which need to be monitored closely to ensure profitability. Moreover, when Sarah receives payments from her customers, she records these as credits. The balance between debits (借方) and credits is vital; if debits (借方) exceed credits, it indicates that the business is spending more than it earns, which can lead to financial troubles. Therefore, maintaining a clear record of debits (借方) helps Sarah assess her financial health and make informed decisions about her business operations. Understanding debits (借方) also plays a significant role in budgeting. For instance, Sarah sets a monthly budget for her coffee shop. She allocates a certain amount for supplies, rent, and utilities. Each time she spends money on these items, she logs them as debits (借方). By doing so, she can see how much money is flowing out of her business and compare it against her income, allowing her to adjust her spending habits if necessary. In personal finance, the concept of debits (借方) is equally important. Individuals often have to manage their bank accounts, credit cards, and personal budgets. When someone makes a purchase using their debit card, the transaction is recorded as a debit (借方) in their bank account, reducing the available balance. Understanding this helps individuals avoid overspending and incurring debt. Furthermore, many people use budgeting apps that categorize their expenses into various types, such as groceries, entertainment, and bills. Each category reflects debits (借方) that contribute to the overall picture of one’s financial situation. By analyzing these debits (借方), individuals can identify areas where they might cut back on spending, ultimately leading to better financial health. In conclusion, the concept of debits (借方) is fundamental in both business and personal finance contexts. Whether you are a small business owner like Sarah or an individual managing your budget, understanding how debits (借方) function can help you maintain financial stability and make wise financial decisions. By keeping accurate records of debits (借方) and credits, you can gain insights into your financial habits, set realistic goals, and achieve long-term success.

在当今快节奏的金融世界中，理解debits（借方）的概念对于个人财务和商业管理都是至关重要的。借方是会计中用于表示增加资产或费用，同时减少负债或股权的条目的术语。掌握debits（借方）与贷方之间的互动非常重要，贷方是相反的条目，减少资产或费用并增加负债或股权。 为了说明debits（借方）的重要性，让我们考虑一下小企业主莎拉。莎拉经营一家咖啡店，她需要仔细跟踪她的财务。每当她购买咖啡豆、牛奶或杯子等用品时，她都会在自己的会计软件中将这些交易记录为debits（借方）。这是因为这些购买增加了她的费用，需要被密切监控以确保盈利。 此外，当莎拉从顾客那里收到付款时，她将这些记录为贷方。debits（借方）和贷方之间的平衡至关重要；如果debits（借方）超过贷方，这表明企业的支出超过了收入，这可能导致财务问题。因此，保持清晰的debits（借方）记录帮助莎拉评估她的财务健康状况，并做出有关业务运营的明智决策。 理解debits（借方）在预算中也发挥着重要作用。例如，莎拉为她的咖啡店设定了一个月度预算。她为用品、租金和公用事业分配了一定的金额。每当她在这些项目上花钱时，她都会将其记录为debits（借方）。通过这样做，她可以看到资金流出业务的数量，并将其与收入进行比较，从而在必要时调整支出习惯。 在个人财务中，debits（借方）的概念同样重要。个人往往需要管理他们的银行账户、信用卡和个人预算。当某人使用借记卡进行购买时，该交易在他们的银行账户中被记录为debit（借方），减少了可用余额。理解这一点有助于个人避免超支和负债。 此外，许多人使用预算应用程序，将他们的支出分类为各种类型，例如杂货、娱乐和账单。每个类别都反映了对整体财务状况有贡献的debits（借方）。通过分析这些debits（借方），个人可以识别出可能削减支出的领域，从而最终改善财务健康。 总之，debits（借方）的概念在商业和个人财务环境中都是基础性的。无论你是像莎拉这样的中小企业主，还是管理自己预算的个人，理解debits（借方）的运作都可以帮助你保持财务稳定并做出明智的财务决策。通过准确记录debits（借方）和贷方，你可以深入了解自己的财务习惯，设定现实目标，并实现长期成功。