Question

Accounting 里的Debit 和 credit是如何区分的。。。

Accounting 里的Debit 和 credit是如何区分的。。。

Answer 1

Hi!

A popular account format is called the " T- account" because it takes the form of the capital letter "T", The vertical line in the T-account divides the account into its left and right sides. The account title rests on the horizontal line. For example:

And the left side of the account is called the debit side and the right side is called the credit side. The terms debit and credit are deeply entrenched in business, deriving from the Latin terms debitum and creditum, respectively, as sued by early writers on accounting such as the 15th-century Italian monk Luca Pacioli. However, the term debit and credit are just labels and could just as easily be called something else. They are abbreviated as follows:

Dr. = Debit      Cr. = Credit

Answer 2

就是“借”和“贷”，这个要学会计的人才能理解，是某个会计科目金额的增减的一个标识，不能三言两语概括，学英文的话没必要去深究。

Answer 3

Debit是会计里面复式记账法的借 简写是Dr.
Credit是贷 简写是Cr.

Answer 4

中文是借记 和贷记。