会计学中，DR表示借方， CR 表示贷方。. DR 英文全称debit record 表示借记，CR英文全称credit recrod 表示贷记。. DR (debit record)借记对于属于资产类帐户的增加，就称之为借记。. 比如从银行取现金1000元，这里就涉及到了两个资产类的帐户，既是银行存款和现金。. 而从 ...

The terms debit (DR) and credit (CR) have Latin roots. Debit comes from the word debitum a nd it means, "what is due." Credit comes from creditum, meaning "something entrusted to another or a loan ...

會計難讀嗎？對會計有一種無形的恐懼，雖然也是羅馬數字，卻不是普通人看得懂的數字。其實，只要你掌握以下的邏輯，會計其實非常簡單，而且不管任何情況你的賬目肯定會平衡 (Tally)。 首先，從最基本的開始，我們常聽說會計就是Debit 和Credit.

Debits and credits occur simultaneously in every financial transaction in double-entry bookkeeping. In the accounting equation, Assets = Liabilities + Equity, so, if an asset account increases (a debit (left)), then either another asset account must decrease (a credit (right)), or a liability or equity account must increase (a credit (right)).In the extended equation, revenues increase equity ...

借方（英語： debit ，簡記為 Dr. ）與貸方（英語： credit ，簡記為 Cr. ）是複式記帳法中交易分錄時使用的概念，其中借方位於T型帳戶的左邊，貸方位於T型帳戶的右邊。 一般而言，資金運用帳戶的借方與資金來源帳戶的貸方登記增加數。每筆交易的借方總額與貸方總額必定相等。

借方（英語： debit ，简记为 Dr. ）与贷方（英語： credit ，简记为 Cr. ）是复式记账法中交易分录时使用的概念，其中借方位于T型账户的左边，贷方位于T型账户的右边。 一般而言，资金运用账户的借方与资金来源账户的贷方登记增加数。每笔交易的借方总额与贷方总额必定相等。

1.4 Rules of Debit (DR) and Credit (CR) Each account can be represented visually by splitting the account into left and right sides as shown. This graphic representation of a general ledger account is known as a T-account. A T-account is called a "T-account" because it looks like a "T," as you can see with the T-account shown here.

At the same time, the firm will debit the creditor's account since it eliminates liability. This preserves the balance in the accounting equation—assets and liabilities decrease, but equity remains the same. We record this transaction as follows: Creditors account (Liability) $2,500 Dr | Bank account (Asset) $2,500 Cr.

Credit (Cr.) all incomes & gains. Debit (Dr.) all expenses & losses and credit (Cr.) all incomes and gains are rules used for Nominal accounts (e.g. rent, salary, etc). All expenses, losses should be debited and if any incomes, gains, profits are credited. For example: On 31st June, 2019, Paid rent amount of $500.

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複式記賬者，又曰複式簿記、雙入平衡法，制式以籍帳者也，意大利 數學家 盧卡·帕西奧利闡之。. 凡有交易，當於記之雙行，一則記借方（符：Dr.），一則記貸方（符：Cr.），借貸額同，曰「借而必貸，借貸必侔」。. 若甲者銷貨與乙者，而乙者以票付之甲者，則甲之會計當於貸方記「銷售收入 ...

借方（英語： debit ，簡記為 Dr. ）與貸方（英語： credit ，簡記為 Cr. ）是複式記賬法中交易分錄時使用的概念，其中借方位於T型賬戶的左邊，貸方位於T型賬戶的右邊。 一般而言，資金運用賬戶的借方與資金來源賬戶的貸方登記增加數。每筆交易的借方總額與貸方總額必定相等。

會計學中，dr表示借方， cr 表示貸方。. dr 英文全稱debit record 表示借記，cr英文全稱credit recrod 表示貸記。. dr (debit record)借記對於屬於資產類帳戶的增加，就稱之為借記。. 比如從銀行取現金1000元，這裡就涉及到了兩個資產類的帳戶，既是銀行存款和現金。. 而從 ...

現金(Cash)は資産に分類、資産増加時は【借方（Dr.）】 借入金(loan Payable)は負債に分類、負債増加時は【貸方(Cr.)】 他にも英文特有のルールとして $の単位はつけない。 Cr.は右側にずらして書く。 「Dr.」 「Cr.」は省略可能; 簿記に関する英単語 <左側> Debit : 借方

至于为啥DR和CR是debit和credit的缩写，有几种不同看法。. 一种认为，debit和credit来自于拉丁词debitum和creditum，DR和CR分别是debitum和creditum的过去分词debere和credered 的缩写；一种认为，DR和CR是"debit record"和"credit record"的缩写；另外一种认为，DR 是"debtor"和 ...

Dr - 借方（debit） Cr - 貸方（credit） ... 餘額的所有帳戶的總餘額將等於具有貸方餘額的所有帳戶的總餘額。借記和貸記相關帳戶的會計分錄通常包括兩個帳戶中的相同日期和識別代碼，以便在出錯時，每個借方和貸方可以追溯到日記帳和交易源文檔，從而保留 ...

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DR：debit record（借记）. CR：credit recrod（贷记）. 扩展资料：. Debit和credit的区别：. 1、指代不同：. Debit：借方；credit：赊欠。. 2、用法不同：. Debit：表示资产的增加和负债及所有者权益的减少，负债及所有者权益的减少记在其有关账户的借方；credit：credit用作 ...

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