| 1. | 资产和费用的减少被记为贷项,而负债、业主权益和收入的减少被记为借项。 |
| Asset and expense decreases are recorded as credits; while liability, owner's equity and revenue decreases are recorded as debits. |
| 2. | 根据惯例,资产和费用的增加被记为借项,而负债、业主权益和收入的增加被记为贷项。 |
| By convention, asset and expense increases are recorded as debit; however liability, owner's equity and revenue increases are recorded as credits. |
| 3. | 收到现金记为企业收入,支付现金记为企业费用。 |
| Cash receipts are treated as business revenues, and cash payments are handled as business expenses. |
| 4. | 公司签发给G公司的用于支付其应付账款的支票8﹟计5美元在现金支出日记账中记为5美元。 |
| Check No. 8 for $5 to G company on account was recorded in cash payment journal as $5. |
| 5. | 就会计的发展历史而言，损益表可以说是资产负债表的一个附表，如果没有损益表的话，我们就得把收入记为股东权益中“保留盈余”的增加，把成本或费用记为保留盈余的减少。 |
| Historically, the income statement used to be a supporting statement to the balance sheet. Without the income statement, we would record revenue as an increase, and expense as a decrease, of the equity account Retained Earnings. |
| 6. | 如果一个集合不包含元素，我们就把它记为Ф，且定义它为空集或零集。 |
| If a set contains no elements we shall designate it by Ф and define it as the empty or null set. |
| 7. | 指一种温度计数法，就是将标准大气压力下水的冰点记为0度，沸点记为100度。 |
| Of a temperature scale that registers the freezing point of water as 0 degrees C and the boiling point as 100 degrees C under normal atmospheric pressure. |
| 8. | 指一种温度计数法，就是将一个大气压力下水的冰点记为32度，沸点记为212度。 |
| Of a temperature scale that registers the freezing point of water as 32 degrees F and the boiling point as 212 degrees F at one atmosphere of pressure. |
| 9. | 我可以将电话费记为办公费用吗？ |
| Shall I set the telephone bill down as a business cost? |
| 10. | A与B的并集记为AUB，是属于A或属于B，或同时属于两者的元素的集合。 |
| The union of A and B, writeen as AUB, is the set of elements which belong to A or B or to both. |
