会计英语的借贷分录怎么说
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In accounting, a debit entry is a transaction that increases an asset or expense account, or decreases a liability or equity account. A credit entry is a transaction that increases a liability or equity account, or decreases an asset or expense account.
For example, if a company borrows money from a bank, the company would record a debit to the cash account to increase the company's cash balance, and a credit to the liability account to increase the company's debt. This transaction would be recorded as follows:
Debit: Cash
Credit: Loan payable
If the company repays the loan, the opposite entries would be made:
Debit: Loan payable
Credit: Cash
So in summary, a debit entry increases an asset or expense account, or decreases a liability or equity account, while a credit entry increases a liability or equity account, or decreases an asset or expense account.
For example, if a company borrows money from a bank, the company would record a debit to the cash account to increase the company's cash balance, and a credit to the liability account to increase the company's debt. This transaction would be recorded as follows:
Debit: Cash
Credit: Loan payable
If the company repays the loan, the opposite entries would be made:
Debit: Loan payable
Credit: Cash
So in summary, a debit entry increases an asset or expense account, or decreases a liability or equity account, while a credit entry increases a liability or equity account, or decreases an asset or expense account.
会计英语的借贷分录怎么说
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