credit entry
英 [ˈkredɪt ˈentri]
美 [ˈkredɪt ˈentri]
贷方分录（账户）
英英释义
noun
- an accounting entry acknowledging income or capital items
双语例句
- 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。 - 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。 - 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。 - 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。 - 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。 - 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。 - The objective of the transitional government, such as growth of economy and lower unemployment rate, avoiding the economic and social hazard, pursuing the maximization of own benefits, lead to a series of institutional barriers on non-governmental enterprises ′ credit, tax and entry.
转型期政府的加快经济增长、降低失业率、回避经济和社会风险等目标，将内生出民营企业在直接融资、间接融资和进入金融市场等方面的制度性障碍，阻碍民营企业健康发展。 - 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。 - The company shall implement double entry ( debit entry and credit entry) and accrual basis in Accounting. Implementation of Decision Support System in International Borrowing in Loans Based on Data Mining
公司采用国际通用的权责发生制和借贷记帐法记帐。基于数据挖掘的借用国际信贷决策支持系统的实现 - 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。