贷

The sale of an investment in stocks is recorded by debiting cash for the amount received and crediting the Marketable Equity Securities account for the cost of the securities sold.

股票投资的出售是以收到的金额借记现金，并以出售证券的成本贷记权益性证券账户来反映。

For example, a scrutiny of the check stub from the rent payment would reveal the need for debiting Rent Expense and crediting Cash .

例如，检查支付租金的支票存根就会显现出：需要借记&租赁费&和贷记&现金&。

The act of recording a debit in accounting is called debiting the account; the recording of a credit is called crediting the account.

在会计上记录一个借项称为借记，而记录一个贷项则称为贷记。

Note that debits and credits don't mean good or bad. The only meaning is left or right.

注意的是：借与贷并不代表好与坏，它们仅是代表左与右而已。

Each business transaction should be analyzed into equal debits and credits.

每笔交易都应分析为总金额相等的借项和贷项。

The difference of amounts between the total debits and the total credits in an account is called the balance.

在一个账户中，借项总额和贷项总额的差称为余额。

Being debits always recorded in amounts equal to credits, the debits and credits should always equal each other.

由于借贷所记的金额是相等的，所以借与贷必须相等。

As previously explained, all debits and credits in the ledger are posted from the journal.

如前所述，在分类账中所有的借项和贷项都是从日记账中过入的。

Not only have more than 100 subprime lenders gone bankrupt, there are riding delinquencies on more run-of-the-mill mortgages, too.

现在，不仅有100万以上的次贷借款者已经破产，而且普通抵押贷款的违约事件也在与日俱增。

According to UBS, the rate of subprime-loan delinquencies of 60 days or more stood at around 8% in October, nearly double the rate of a year before.

据瑞银集团称，10月份次优房贷断供60天以上的不良率达8%左右，大约是一年前的两倍。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。