China Orb, online Chinese to English dictionary with nearly 1 million entries and plenty of excellent examples. The pin yin and pronunciation sound of Chinese wrods are provided. China Orb includes a lot of Chinese professional terms in many industries such as Medicine, Chemistry, Mechanism, Electricity, Computer, Economy, Law, Architecture. If you can not find satisfying translation elsewhere,try China Orb Chinese to English dictionary.

China Orb, online English to Chinese dictionary with more than 1 million entries and plenty of excellent examples. China Orb includes a lot of English professional terms in many industries such as Medicine, Chemistry, Mechanism, Electricity, Computer, Economy, Law, Architecture. If you can not find satisfying translation elsewhere,try China Orb English to Chinese dictionary.

Chinese-English Dictionary with Sound
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借方余额
Simplified 借方余额
Traditional 借方餘額
Pin Yin
jie4 fang1 yu2 e2
English
  • [Economy] debit balance
Examples:
1. 因为向供应商大额支付,帐户上有1000英镑的借方余额
Because of large payment to sup-pliers, the account have a debit balance of 1000.
2. (资本)储备成本;资产维持费:指借方余额上的利息。
Carrying cost (of capital); charge of capital: the interest on debit Balances.
3. 资本费用;(资本)置存成本:即借方余额中的利率。
Charge of capital; carrying cost (of capital):the interest on debit Balances.
4. 因此,结清业主提款账户就是将其借方余额转入业主资本账户。
Closing the account of withdrawals, therefore, means transferring its debit balance to the owner's capital account.
5. 反之,如果费用超过收入,收益汇总账户将有一个代表净损失的借方余额
Conversely, if expenses exceed revenue, the income summary will have a debit balance representing net loss.
6. 如果收入(贷方余额)超过费用(借方余额),收益汇总账户将有一个代表净收益的贷方余额。
If the revenue (credit balances) exceeds the expenses (debit balances), the income summary account will have a credit balance representing net income.
7. 费用账户有借方余额
The account of withdrawals has debit balances.
8. 这项转移是通过以借方余额同等的金额贷记业主提款账户,同时借记业主资本账户来完成的。
This transfer is accomplished by a journal entry crediting the account of withdrawals in an amount equal to its debit balance, with a journal entry debiting the owner's capital account at the same time.
9. 年末将股利账户的借方余额结转到留存收益账户。
To close the Dividends account at year-end by transfering its debit balance into the Retained Earnings account.
10. 把合伙人提用帐户的借方余额转入他们各自的资本帐户。
To transfer debit balances in partners' drawing accounts to their respective capital accounts.