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Portuguese to English translations [PRO]
Bus/Financial - Accounting | | Portuguese term or phrase: débito à crédito | | Olá. Essa é interessante. Esse texto sobre lei tributária diz "a compensação, mediante débito à crédito da conta de lucros acumulados, ou de reservas ou capital, ou ainda..." É a primeira vez que vejo isso. Alguma sugestão? Obrigado |
| Renato CamargoKudoZ activityQuestions: 230 ( 1 open) ( 4 without valid answers) ( 3 closed without grading) Answers: 9
| Local time: 00:37
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| | decreasing a credit account (owner's equity or liability account) by way of a debit entry | Explanation:
see the explanation below
We need more context here in the sense of the preceding part of the sentence at least but if you consider that the three accounts mentioned are increased on the credit side of the account in accounting as per below - then a decrease to that is done by way of debit - that is what is meant by «débito à credito» here - it is a decrease of an owner's equity or liability account (credit) by way of a debit entry.
Owner's Equity is reported on the balance sheet.
Owner's equity accounts have normal balances on the credit side.
Increase in owner's equity is reported on the credit side of a journal entry.
Decrease in owner's equity is reported on the debit side of a journal entry.
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Note added at 18 hrs 26 mins (2005-02-15 17:14:47 GMT)
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if capital is however debited (decreased), there will be a corresponding credit entry somewhere else - double-entry accounting -which is why I need to see the whole sentence/paragraph
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| Selected response from:
 Lawyer-Linguist
Portugal
Local time: 04:37
| Grading comment Thank you Debbie
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4 mins confidence:   peer agreement (net): -1 | débito à crédito on credit debit
Explanation:
[PDF] GCE January 2004 Question Papers
File Format: PDF/Adobe Acrobat
... Details Dec 18 Vehicles VAT Car Sales Ltd Delivery van purchased on credit Debit £
p Credit £ p 7500 1312 00 50 8812 50 Date 2003 Date 2003 Details ...
www.aqa.org.uk/qual/gceasa/ qp-ms/AQA-Acc1-W-QP-Jan04.pdf - Similar pages
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The translation workplace 
