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
- 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 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 - 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。 - 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。 - 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。 - 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 - 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。 - Due to the lack of democracy and administrative conceptions, the dislocation, overstepping and omission of the government functions, and the asymmetry of information between the public and Government, the credit of the local governments met with a severe challenge after China's entry into WTO.
政府职能的错位、越位、缺位；公众与政府信息不对称，地方政府信用问题成为我国加入WTO后面临的一个很严峻的挑战。 - 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。