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13:46 Jul 4, 2008 |
Chinese to English translations [Non-PRO] Bus/Financial - Finance (general) | |||||||
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| Selected response from: Wenjer Leuschel (X) Taiwan Local time: 22:25 | ||||||
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Summary of answers provided | ||||
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4 | 信用或借记 |
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4 | 借记或贷记 |
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Discussion entries: 3 | |
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信用或借记 Explanation: 信用 refers to credit, generally 借记 refers to debit, generally |
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借记或贷记 Language variant: 借项或贷项 Explanation: 综合以上解说,我猜想,在中国的会计簿记词汇里,credit非常可能称为“借记”,而debit非常可能称为“贷记”。 在台湾则一般称为“借项或贷项”。 -------------------------------------------------- Note added at 4 Stunden (2008-07-04 18:10:30 GMT) -------------------------------------------------- 修正:查了一下,发现复式簿记采取的观点正好相反:credit视为“贷入”,所以是“贷项”;debit视为“借出”,所以是“借项”。 -------------------------------------------------- Note added at 4 Stunden (2008-07-04 18:20:19 GMT) -------------------------------------------------- 我在上面的解说里采取“借入/贷出”的观点,所以把这两词倒反说了。其实,复式记账时,+/- 用来表示credit和debit,不容易搞错:财务资源从哪里来,记账时那里就用 - (debit);财务资源到哪里去,记账时那里就用 + (credit)。 |
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