贷方余额

这个账户的贷方余额没有利息。

The account does not pay interest on a credit balance .

超过贷方余额的支出。

A draft in excess of the credit balance .

利息按照贷方余额支付。

Interest is payable on credit balances .

借方余额的总数应等于贷方余额的总数。

The total of debit balances and credit balances should agree .

活期账户有贷方余额时，银行不支付利息。

Interest is not paid by banks when a current account is in credit .

贷方余额50英镑是从他9月份的账转来的。

A credit balance of fifty pounds was brought forward from his September account .

收入账户有贷方余额。

Revenue accounts have credit balances .

活期账户应一直保持贷方余额，除非预先作了透支安排。

Current accounts should always be maintained in credit unless overdraft arrangements have been previously made .

试算表能证明分类账帐户的借方余额和贷方余额是否相等。

The trial balance can prove the equality of debit and credit balances in the ledger accounts .

如果收入超过费用，收益汇总帐户就会有贷方余额。

If the revenue exceeds the expense , the Income Summary account will have a credit balance .

因此，结清收入账户就是将其贷方余额转入收益汇总账户。

Closing a revenue account , therefore , means transferring its credit balance to the income summary account .

贷方余额偿还：用户同意在28天内归还所有贷款。

Credit Balance Repayment : You agree to pay back ( settle ) all money borrow within 28 days .

当时，坏账准备账户仅有6美元的贷方余额，计算如下

Currently , the Allowance for Doubtful Accounts has a credit balance of only $ 6 , determined as follows

全部资产账户的借方余额与全部负债账户和所有者权益账户的贷方余额是相等的。

The total of debit balances of all asset accounts is equal to the total of credit balances of all liability and owners'equity accounts .

本科目期末贷方余额，反映交易所向会员收取的席位占用费余额。

The terminal credit balance in the ending of the theaccount reflects the balance of seat fee collected by the exchanges from the member .

在年末需要作一个结账分录，把股利账户的贷方余额转入留存收益账户。

A closing entry is required at the end of the year to transfer the debit balance in the Dividends account into the Retained Earnings account .

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 .

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。

If the debits exceed the credits , the account has a debit balance ; if the credits exceed the debits , the account has a credit balance .

借方余额被列示在靠左的一栏里，而贷方余额则被显示在靠右的一列里。

The trial balance is usually a two-column schedule listing the names and balances are listed in the left-hand column and the credit balances in the right-hand column .

如果当时坏账准备账户有贷方余额，比如说4美元，则月末的调整会计分录金额应为1美元。

If the allowance account currently has a credit balance of , say , $ 4 , the month-end adjusting entry should be in the amount of $ 1 .

客户一般只能从开户行有贷方余额的账户上取款，虽然有的银行确实允许在其他营业网点限额取款。

When a deposit account customer has a large bill to pay and does not wish to carry cash , the bank can issue a cheque drawn on an account maintained .

调整分录过账后，就可以编制调整后试算表，以检查所有分类账账户的借方余额和贷方余额总计是否相等。

After the adjusting entries have been posted , an adjusted trial balance can be made to test the equality of total debit and total credit balance of all ledger accounts .

当制造费用账户为贷方余额时，该余额称为超分配制造费用，当制造费用账户为借方余额时，其余额称为未分配制造费用。

When the factory overhead account has a credit balance , the balance is known as over-applied overhead ; and when it has a debit balance , the balance is called under-applied overhead .

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。

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。

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 .

因为每笔交易的财务处理都遵循借贷平衡的原则，所以分类账中所有科目的借方余额之和必然等于贷方余额之和。

Since equal dollar amount of debits and credits are entered in the accounts for every transaction recorded , the sum of all the debits in the ledger must be equal to the sum of all the credits .

凯恩斯提议，对那些债权债务长期居高不下的国家实施逐步升级的惩罚措施：终极举措是没收贷方账户余额。

Keynes proposed an escalating set of penalties for running persistent credit and debit balances : ultimately , credit balances would be forfeited .