entry account

A debit entry increases an asset account while a credit entry decreases it.

借方记录增加资产账户的数额,而贷方记录会减少这个账户的金额.

Its successful development solves fussy problems of manual operation of electric charge in the correlative departments of some units, such as manual entry account, manual business accounting, manual gathering etc.

它成功的开发，解决了一些单位相关部门在电费收缴问题上的人工登账、人工核算、人工汇总等繁琐的手工操作问题。

The closing entry returns the balance of the revenue account to zero.

结账记录把收入账户的余额还原为零.

Then it uses the information to generate three entry elements ( one each for the expense, tax, and asset categories), each of which has detail, account, and amount children.

然后它使用此信息生成三个entry元素（分别对应于支出、税以及资产三个类别），其中每个元素具有detail、account和amount子元素。

The 2% per trade risk rule takes into consideration the entry price, the initial stop-loss exit price, commission cost, and the dollar amount of the trading account.

交易风险规则考虑了入场价格、初始止损价格、佣金和交易帐户金额。

With entry into WTO in 2001, our country will be much more open to outside, and the capital account inconvertibility of RMB has become a key restricting factor to be more open to outside.

2001年，中国加入了WTO，经济开放程度将进一步扩大，人民币资本项目的不可兑换已经成为扩大开放的一个显著制约因素。

Notice also that the entry to write off an uncollectible account receivable reduces both the asset account and the contra-asset account by the same amount.

还要注意的是核销坏账的会计分录中，资产账户和资产对冲账户同时减少一个相同的金额。

The profit and loss account show the movements which have take place since the last balance sheet. The correcting entry includes a debit or credit to prior-period adjustment for the error amount and a credit or debit to the asset or liability ac-count that was misstated.

该损益帐目表明子上次资产负债表以来已经发生的变动。调帐分类为借记或贷记以前年度损益调整，同时贷记或借记错记的资产或负债帐户。