1.
sundry credits (debits)
杂项贷项（借项）杂项贷差
2.
deferred tax credit or debit
递延税金贷项或借项
3.
If the debits exceed the credits, the account has a debit balance; if the credits exceed the debits, the account has a credit balance.
如果借项超过贷项,账户有借方余额,如果贷项超过借项,账户则有贷方余额。
4.
The act of recording a debit in accounting is called debiting the account; the recording of a credit is called crediting the account.
在会计上记录一个借项称为借记,而记录一个贷项则称为贷记。
5.
a credit sale is recorded by debiting or charging accounts Receivable and by crediting the Sales account.
赊销记人借项，或记人应收帐款销售帐的贷项。
6.
There are only two money columns in a general journal, one for debits and the other for credits.
普通日记账只有两个金额栏,一个借项,一个贷项,
7.
Miscellaneous bank charges and credits.
其他的银行手续费和银行贷项记录。
8.
a giro credit, payment, transfer, etc
直接转帐贷项、 直接转帐付款、 直接转帐
9.
a consumer credit line that can be used up to a certain limit or paid down at any time.
只要偿还曾贷款项其贷款额可增加的信用贷款。
10.
A financial favor, such as a loan.
贷款经济帮助，如一项贷款
11.
Preliminary Inquiry into Repaying Loan Provided by the World Bank to National Afforestation project;
世行贷款“国家造林项目”还贷工作初探
12.
On Repayment of the World Bank Loan of the State Afforestation Project;
世行贷款国家造林项目还贷问题探讨
13.
statement of loans approved
已批准的贷款项目表
14.
The loan carries 3% interest.
这项贷款负担3.5%的利息。
15.
Special Project Preparation Facility
特别项目拟定贷款业务
16.
an undertaking that the loan would be repaid
一项偿还贷款的担保
17.
compound journal entry
贷借方多项分录式，分项分录式日记帐
18.
The Borrower will be notified by a letter to confirm the terms and conditions of the Loan.
借款人将获专函通知其贷款之各项信贷条款。