英汉例句

• a debit balance account which is offset against revenue in the revenue section of the income statement. examples include sales discounts and sales returns and allowances.

  收入抵减帐户是一种借方余额帐户，它抵减收益表中收入部分的收入。例如销售折扣、销售退回和折让。

• closing the account of withdrawals, therefore, means transferring its debit balance to the owner's capital account.

  因此，结清费用账户就是将其借方余额转入收益汇总账户。

• the total of debit balance of all .

  共计所有的帐上借方余额。

• the interest charged on any debit balance in the overdraft account will be calculated at hong kong dollar prime rate or hibor, whichever is higher.

  所有透支利率以港元最优惠利率或港元同业拆息作为基础计算（以较高者为準）。

• have you left a debit balance at another firm?

  您在其它公司是否有欠款?。

• 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。

• assume that the allowance account had a debit balance of $ 1280 at the beginning of this month. made an entry about allowance for bad debt.

  假定备抵账户在本月初有1280美元的借方余额，将坏账计入备抵账户。

• as a result, the total cost of the remaining job cost sheets in the subsidiary job cost ledger continues to equal the debit balance in the goods in process controlling account.

  批次成本分类账中剩下的成本计算单上的成本总额仍与在产品账户的数额相等。

• 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。