例如，现金账户，存货和固定资产账户在资产负债表的资产方，应付款明细帐或长期负债等账户在资产负债表的负债边。

Accounts such as cash, inventory and property are on the asset side of the balance sheet, while on the liability side there are accounts such as accounts payable or long-term debt.

借方记录增加资产账户的数额,而贷方记录会减少这个账户的金额.

A debit entry increases an asset account while a credit entry decreases it.

这些成本计入一个名为开办费的资产账户.

These costs are charged to an asset account entitled organization costs.