如果“Payments and credits”是出现在个人纳税单上，那么它应该指已付税款与可抵免税款（即“credit”，预扣掉的部分）项，纳税人可以从应付税款中减除该部分，从而得出实际应付税款。

有关Payments and credits的英文释义，可以参看IRS（美国税务局）的网页：http://www.irs.gov/irm/part25/ch06s03.html#d0e16933

credit in simplified Chinese can mean 信用 as in 'credit card', or 信贷, depending on the context

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Note added at 46 mins (2007-11-27 07:59:33 GMT)
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Then the answer by Robert Cai shall definitely apply

I saw in your response to christinevvan you are asking about credited to one's account. I would presume a payment made through bank deposit. Hence, the term 'credited'. It means deposited into your bank account.

credit_爱词霸_在线词典_在线翻译_英语学习网站- [ Translate this page ]（常与to, with连用） 存入（账户）. Please credit my account with $1000. 请将1000美元存入我的帐户。 习惯用语 | 词性变化 | 参考词汇 |. 更多... 近/反义词 ...
www.iciba.com/credit/ - 37k - Cached - Similar pages


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Note added at 21小时 (2007-11-28 05:00:42 GMT)
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you open a loan account when you avail of a loan. 贷款账户

But note:
+ value in loan account = money owed to bank
versus
+ value in savings account = money deposited in bank

财经类英语词汇的翻译（五）|财经类英语词汇的翻译（五） Register ...- [ Translate this page ]Inchroy Credit Corporation Limited 英利信用财务有限公司. incidence of taxation 纳税负担 ..... loan account 贷款账户；放款账户. loan agreement 贷款协议 ...
www.bank100.com.cn/Bank_of_china/the_bank_of_korea/75.html - 54k - Cached - Similar pages


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Note added at 21小时 (2007-11-28 05:04:51 GMT)
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Operations Manual - Loan Disbursement and Loan Closing - ADB.orgWhen a loan becomes effective, a loan account is opened in the Bank's books in the name of the borrower and the loan amount is credited to that account. ...
www.adb.org/documents/manuals/operations/om42.asp?p=aadb - 34k - Cached - Similar pages

the loan amount is credited to that account. ...
贷款将存入贷款账户。。。


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Note added at 5天 (2007-12-02 12:57:27 GMT)
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Payment - 支付; as in 支付贷款本息
Credited to one's account - 已入账 （hence, understood as 已存入）
since you translation is about loan overpayment or advance payment etc. 已入账 will be more appropriate.


第六章贷款业务- 商业银行综合柜台业务- [ Translate this page ]8、贷款归还。借款人应当按照借款合同规定按时足额归还贷款本息。 9、贷款质量监管。 ... 当应计贷款转为非应计贷款时，应将已入账的利息收入和应收利息予以冲销。 ...
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