会计金融英语词汇(3)

Debit 的意义比较单纯，就是簿记上的"借方""。但是，很容易与另一个词debt 混淆。debt比debit只少一个字母I，而且意思也相近，有"借款"的意思，如the national debt（国债）。

Credit 的汉语意思比较多，有"信用、信誉、名声、名誉"的意思，还有"挂帐、赊帐"的意思，在簿记上就是"贷方"意思。

由于这两个词汇在会计学上总是一起出现，就把他们放到一起来举例说明，加深印象。

1.When an amount is entered on the left of an account，it is a debit，and the account is said to be debited . The abbreviation for debit is Dr.
当一个数额记在帐户的左边，它就是借方记录，称这个帐户被借记。“借方”的缩写是“Dr.”。

2.When an amount is entered on the right side ，it is a credit，and the account is said to be credited. The abbreviation for credit is Cr.
当一个数额记在帐户的右边，它就是贷方记录，称这个帐户被贷记。“贷方”的缩写是“Cr.”。

3.Making an entry in the"amount" column on the left hand side of an account means "Debit"（abbreviated Dr.）and to the contrast, means "Credit"(abbreviated Cr.).记入帐户的左边"金额"栏称为“借记”该帐户（简写为Dr），与此相反，则为“贷记”该帐户（简写为Cr.）。

4.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。

5.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。

6.Where there are only two accounts affected, the debit and credit amounts are equal. If more than two accounts are affected, the total of the debit entries must equal the total of the credit entries.
在只有两个帐户被影响时，借贷双方的数额是相等的，如果涉及两个以上帐户时，借项的总数必须与记入贷项的总数相等。