debit entry

简明释义

借方分录

英英释义

例句

1.After reviewing the bank statement, she found a debit entry for the monthly subscription fee.

在审核银行对账单后，她发现有一笔借方分录是每月订阅费。

2.In the accounting software, you can easily create a debit entry by selecting the 'Add Transaction' option.

在会计软件中，您可以通过选择“添加交易”选项轻松创建一个借方分录。

3.The accountant explained that every time an expense is incurred, a debit entry must be made to the appropriate account.

会计解释说，每当发生费用时，必须在相应账户中做一个借方分录。

4.When a customer makes a purchase, the cashier records a debit entry for the amount spent.

当顾客进行购买时，收银员记录一个借方分录以反映消费金额。

5.The debit entry for the utility bill was recorded in the ledger as soon as it was received.

公用事业账单的借方分录在收到后立即记录在分类账中。

作文

In the world of accounting and finance, understanding the various terms and concepts is crucial for anyone involved in managing finances. One such term that often arises is debit entry, which plays a significant role in the double-entry bookkeeping system. A debit entry is an entry made on the left side of an account ledger, reflecting an increase in assets or expenses or a decrease in liabilities or equity. This concept is fundamental for maintaining accurate financial records and ensuring that the books are balanced.To better understand the importance of debit entries, let’s consider a simple example. Imagine a small business that sells handmade crafts. When the owner purchases materials for crafting, they incur an expense. The accountant would record this transaction as a debit entry in the expense account, indicating that the business has spent money to acquire resources necessary for operations. At the same time, there would be a corresponding credit entry in the cash or accounts payable account, showing that the business's cash reserves have decreased or that it owes money to a supplier.The relationship between debit entries and credit entries is essential in maintaining the balance of the accounting equation: Assets = Liabilities + Equity. Every time a debit entry is made, there must be an equal and opposite credit entry. This principle ensures that the accounting records remain accurate and that every financial transaction is accounted for.Moreover, understanding debit entries is not just limited to accountants; it is also vital for business owners and managers. By grasping how debit entries affect financial statements, they can make informed decisions regarding budgeting, spending, and investment. For instance, if a business notices a significant increase in debit entries related to expenses without a corresponding rise in revenue, it may indicate a potential problem that needs to be addressed.In addition to their role in tracking expenses, debit entries are also used when recording asset acquisitions. When a company buys a new piece of equipment, the cost of that equipment is recorded as a debit entry in the asset account. This reflects the increase in the company’s assets, which is critical for assessing its overall financial health. On the other hand, if the company financed the purchase through a loan, a credit entry would be made to the liabilities account, indicating that the company now has an obligation to repay that debt.Furthermore, debit entries also come into play when dealing with returns and allowances. For example, if a customer returns a product, the business would record a debit entry in the sales returns account, reflecting a decrease in revenue. This adjustment is necessary to ensure that the financial statements accurately represent the company's performance over a specific period.In conclusion, mastering the concept of debit entries is essential for anyone involved in financial management. It not only helps in maintaining accurate records but also enables better decision-making based on the financial data available. Whether you are an aspiring accountant, a small business owner, or simply someone interested in understanding personal finance, grasping the significance of debit entries will undoubtedly enhance your financial literacy and contribute to your overall success in managing finances effectively.

在会计和金融的世界中，理解各种术语和概念对于任何参与财务管理的人来说都是至关重要的。一个经常出现的术语是借方分录，它在复式记账系统中发挥着重要作用。借方分录是在账户分类账的左侧进行的分录，反映资产或费用的增加，或负债或权益的减少。这个概念对于保持准确的财务记录和确保账目平衡至关重要。为了更好地理解借方分录的重要性，让我们考虑一个简单的例子。想象一下一个销售手工艺品的小企业。当业主购买制作材料时，他们会产生费用。会计师会将这一交易记录为费用账户中的借方分录，表明企业已花费资金以获取运营所需的资源。同时，现金或应付账款账户中也会有相应的贷方分录，显示企业的现金储备减少或欠供应商的钱。借方分录与贷方分录之间的关系对于维持会计等式的平衡至关重要：资产 = 负债 + 权益。每当进行一项借方分录时，必须有一个相等且相反的贷方分录。这一原则确保了会计记录的准确性，并确保每一笔财务交易都有据可查。此外，理解借方分录不仅限于会计师；对企业主和管理者来说也至关重要。通过掌握借方分录如何影响财务报表，他们可以就预算、支出和投资做出明智的决策。例如，如果一家企业注意到与费用相关的借方分录显著增加，而收入没有相应上升，这可能表明需要解决潜在问题。除了跟踪费用的作用外，借方分录在记录资产收购时也会使用。当公司购买一台新设备时，该设备的成本会作为借方分录记录在资产账户中。这反映了公司资产的增加，对评估其整体财务健康状况至关重要。另一方面，如果公司通过贷款融资购买，则会在负债账户中进行贷方分录，表明公司现在有义务偿还该债务。此外，当处理退货和折让时，借方分录也会发挥作用。例如，如果客户退回产品，企业会在销售退货账户中记录一项借方分录，反映收入的减少。此调整对于确保财务报表准确代表公司在特定时期内的业绩是必要的。总之，掌握借方分录的概念对于任何参与财务管理的人来说都是必不可少的。它不仅有助于维护准确的记录，还能基于可用的财务数据做出更好的决策。无论你是一个有抱负的会计师、小企业主，还是仅仅对理解个人财务感兴趣，掌握借方分录的重要性无疑会提高你的财务素养，并有助于你在有效管理财务方面的整体成功。