Revenue accounts have credit balances.
收入账户有贷方余额。
a draft in excess of the credit balance.
超过贷方余额的支出。
If the revenue (credit balances) exceeds the expenses (debit balances), the income summary account will have a credit balance representing net income.
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。
broker's fee credit balance
经纪人的无条件贷方余额
credit balances in customers' account
应收帐款明细帐户贷方余额
Credit Balance Repayment: You agree to pay back (settle) all money borrow within 28 days.
贷方余额偿还:用户同意在28天内归还所有贷款。
If the debits exceed the credits, the account has a debit balance; if the credits exceed the debits, the account has a credit balance.
如果借项超过贷项,账户有借方余额,如果贷项超过借项,账户则有贷方余额。
a credit balance of fifty pounds was brought forward from their September account
贷方余额50磅是从他们9月份的帐转来的。
A credit balance of 50 was brought forward from his September account.
贷方余额50英镑是从他九月份的帐上转来的.
If there is a credit balance, it is a revenue and may be listed in "Miscellaneous revenue"
如果有贷方余额,是收益并被列作"杂项收入"。
Interest is not paid by banks when a current account is in credit.
活期账户有贷方余额时,银行不支付利息。
A credit balance of fifty pounds was brought forward from his September account.
贷方余额50英镑是从他9月份的账转来的。
This transfer is accomplished by a journal entry debiting the revenue account in an amount equal to its credit balance, with a journal entry crediting the income summary account at the same time.
这项转移是通过以贷方余额同等的金额借记收入账户,同时贷记收益汇总账户来完成的。
Closing a revenue account, therefore, means transferring its credit balance to the income summary account.
因此,结清收入账户就是将其贷方余额转入收益汇总账户。
Currently, the Allowance for Doubtful Accounts has a credit balance of only $6, determined as follows...
当时,坏账准备账户仅有6美元的贷方余额,计算如下…
This term indicates that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset.
这意味着坏账准备为贷方余额,冲减资产项目应收账款从而得出该项资产的正确金额。
If the amounts written off as uncollectible turn out to be less that. the estimated amount, the Allowance for Doubtful Accounts will continue to show credit balance.
如果实际核销额最后小于预计值,坏账准备账户将继续保持贷方余额,
On October 3, the income summary account has a credit balance of $2,which presents the net income for October. 2
在10月3日,收益汇总账户有贷方余额2美元,该数额就是10月份的净收益。
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