借方余额

共计所有的帐上借方余额。

The total of debit balance of all .

正常情况下，所以的资产帐户都应有借方余额。

All asset accounts normally have debit balance .

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 .

费用账户有借方余额。

The account of withdrawals has debit balances .

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 .

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 .

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 .

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 .

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 .

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 .

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 .

如果收益汇总帐户有借方余额，那么公司当期的经营为亏损。

If the Income Summary account has a debit balance , then the company has suffered a loss for the current period .

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 .

这时，产品的全部成本已累积为材料盘存，工厂工薪和制造费用等账户的借方余额。

At this point , all product costs have been accumulated into debit balances in the Materials Inventory , Factory Payroll , and Factory Overhead 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 .

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 .

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 .

独资企业或合伙企业的业主提款账户的借方余额反映在某一会计期间内，由于业主提取现金或其他资产以供私人使用而导致的业主权益减少。

The debit balance in the account of withdrawals for a sole proprietorship or a partnership reflects the decrease in the owner 's equity during the accounting period from the withdrawal of cash or other assets for personal use .

如果实际核销额最后大于预计值，坏账准备账户将出现借方余额，需要在会计期末调整为零。

If the amounts written off as uncollectible are greater than the estimated amount , the Allowance for Doubtful Accounts will acquire a temporary devil balance , which will be eliminated by the adjustment at the end of the period .