The debits and credits should theoretically balance out within a month.

从理论上讲一个月内借方的总额与贷方的总额应当相等.

Expenses decrease profits, so they reduce capital, and that makes them debits.

费用减少有益于，因此，他们减少首都，而且那赚他们记入借方。

Expenses decrease profits, so they reduce capital, and that makes them debits .

费用减少有益于，因此，他们减少首都，而且那赚他们记入借方。

Most banks do not charge for payments into the accounts but operate a charge for debits such as cheques paid, standing orders and direct debits.

大多数银行对划入账户的款项不收费用，但对借记的款项，如付款支票、按期付款和直接借记要加收费用。

Prepare the trial balance to make sure that debits equal credit;

准备试算表，确保借贷相等。

In the moral credits model, good and bad behaviors are like credits and debits on a bank account.

在道德信用模型中，好的和坏的行为就像银行账户上的信誉和借贷一样。

Assets and expense decreases are recorded as credits, while liability、capital and income decreases are recorded as debits.

资产和费用的减少被记为贷项，而负债、资本和收入的减少被记为借项。

By convention ,assets and expense increases are recorded as debits while liability, capital and income increases are recorded as credits.

根据惯例，资产和费用的增加被记为借项，而负债、资本和收入的增加被记为贷项。

After transactions have been journalized, the debits and credits in each journal entry are transcribed to the appropriate ledger accounts.

在作出各该交易的分录后，每笔分录的借项和贷项都要转抄于相应的分类账户。

By convention , assets and expense increases are recorded as debits while liability, capital and income increases are recorded as credits.

根据惯例，资产和费用的增加被记为借项，而负债、资本和收入的增加被记为贷项。