The account of withdrawals has debit balances.
费用账户有借方余额。
If the debits exceed the credits, the account has a debit balance; if the credits exceed the debits, the account has a credit balance.
如果借项超过贷项,账户有借方余额,如果贷项超过借项,账户则有贷方余额。
If the revenue (credit balances) exceeds the expenses (debit balances), the income summary account will have a credit balance representing net income.
如果收入(贷方余额)超过费用(借方余额),收益汇总账户将有一个代表净收益的贷方余额。
All asset accounts normally have debit balance.
正常情况下，所以的资产帐户都应有借方余额。
carrying cost (of capital); charge of capital: the interest on debit Balances.
(资本)储备成本;资产维持费:指借方余额上的利息。
charge of capital; carrying cost (of capital):the interest on debit Balances.
资本费用;(资本)置存成本:即借方余额中的利率。
Because of large payment to sup-pliers, the account have a debit balance of 1000.
因为向供应商大额支付，帐户上有1000英镑的借方余额。
This transfer is accomplished by a journal entry crediting the account of withdrawals in an amount equal to its debit balance, with a journal entry debiting the owner's capital account at the same time.
这项转移是通过以借方余额同等的金额贷记业主提款账户,同时借记业主资本账户来完成的。
To transfer debit balances in partners' drawing accounts to their respective capital accounts.
把合伙人提用帐户的借方余额转入他们各自的资本帐户。
Closing the account of withdrawals, therefore, means transferring its debit balance to the owner's capital account.
因此,结清业主提款账户就是将其借方余额转入业主资本账户。
To record the investment by Joan Blair in the partnership of Blair and Cross.
把合伙人提用账户的借方余额转入他们各自的资本账户。
To close the Dividends account at year-end by transfering its debit balance into the Retained Earnings account.
年末将股利账户的借方余额结转到留存收益账户。
If the amounts written off as uncollectible are greater than the estimated amount, the Allowance for Doubtful Accounts will acquire a temporary devil balance, which will be eliminated by the adjustment at the end of the period.
如果实际核销额最后大于预计值,坏账准备账户将出现借方余额,需要在会计期末调整为零。
Conversely, if expenses exceed revenue, the income summary will have a debit balance representing net loss.
反之,如果费用超过收入,收益汇总账户将有一个代表净损失的借方余额。
If there is a debit balance in the Cash over and short account at the end of the fiscal period, it is an expense and may be included in "Miscellaneous expense"on the income statement.
如果现金溢缺账户在会计期末有借方余额,是费用,在收益表上可以包括在"杂项费用"中。
The net balance on merchandise transactions .is called the trade balance. Exports are entered in the credit side while the imports the debit side.
商品交易的净余额称为贸易余额。出口记入贷方而进口记入借方项目。
On October 3, the total amount of the debit balances for the four expense accounts is $1.
在10月3日,四个费用账户的借方余I额总计为1美元。
This transfer is accomplished by a journal entry debiting the revenue account in an amount equal to its credit balance, with a journal entry crediting the income summary account at the same time.
这项转移是通过以贷方余额同等的金额借记收入账户,同时贷记收益汇总账户来完成的。