借与贷

Inventory items to foreign equity investment, according to the assessment of inventory items, such as price, debit the subjects, according to the book value of inventory items, credited to "inventory items" subjects, such as by the assessment of price difference between the book value, debit or credit "investment fund" subjects; At the same time, according to the book value of inventory items, debit "balance" subjects, credited "investment fund" subjects.

以库存物品对外进行股权投资，按库存物品的评估价等，借记本科目，按库存物品账面价值，贷记"库存物品"科目，按评估价等与账面价值的差额，借记或贷记"投资基金"科目；同时，按库存物品的账面价值，借记"结余"科目，贷记"投资基金"科目。

In terms of the problem that it s difficult for students to grasp the "debiting" and "crediting" signs and increase and decrease relationship in Debiting and Crediting Accounting Method in the teaching of Accounting Basics ,this paper introduces a new teaching method of "Gesticulation Method" to teach how to judge accounting direction,namely,direction of debiting and crediting.

针对会计学基础课程教学过程中学生对借贷记账法的"借""贷"符号与增减关系难以把握这一难点问题，介绍了一种新的教学方法——"手势比划法"，用以讲授如何判断记账方向即借贷方向。这种教学方法使学生能形象直观地理解和把握借贷记账法

This is consistent with the rule that increases in owner's equity are recorded by credits AND decreases are recorded by debits.

这与业主权益的增加用贷项记录和业主权益的减少用借项记录的规则是一致的。

Note that debits and credits don't mean good or bad. The only meaning is left or right.

注意的是：借与贷并不代表好与坏，它们仅是代表左与右而已。

Being debits always recorded in amounts equal to credits, the debits and credits should always equal each other.

由于借贷所记的金额是相等的，所以借与贷必须相等。

While some interest rates of nongovernmental money lendings are highter than official ones',the peasants choose t...

在向民间借&高利贷&与向正规金融组织贷款的选择中，农民优先选择的是&高利贷&，理由是成功率和利息率相比，成功率为主，再低的利率贷不到也等于零

He is the most remarkable man that I have ever known.

他是我知道的人中最值得注意的人。

Increased appearance of lymphocele was noticed in patients with diabetic nephropathy, congenital malformations of the urinary tract, and inflammatory diseases, including glomerulopathy and extraglomerular ones, after high-voltage radiotherapy and after removal of the renal graft.

经过高压放射疗法和切除移植肾后，在糖尿病肾病患者、泌尿系统先天性畸形患者和炎症患者身上发现淋巴囊肿有所增加，包括肾小球病和球外疾病等。