In accounting, there’s one thing you can’t ignore: how debits and credits work. To keep accurate books, you need to learn and understand the difference between a credit vs. debit. Otherwise, your books will wind up unbalanced and sloppy (and no business owner wants that!). To get to know debits and credits in accounting like the back of your hand, keep reading.
会计中的借方和信用是什么？
Part of your role as a business is recording transactions in your small business会计书。当您记录上述交易时，积分和借方就会发挥作用。那么，会计中借方和信用额有什么区别？在下面获取完整的勺子。
借方vs. credit
借方s and credits are equal but opposite entries in your books. If a debit increases an account, you must decrease the opposite account with a credit.
借方
借方（DR）是帐户左侧的条目。它要么增加资产或费用帐户或减少股权，责任或收入帐户（您将稍后了解有关这些帐户的更多信息）。例如，您通过在ASS ACC的左侧输入新计算机来借记购买新计算机ount.
Credit
另一方面，信用（CR）是帐户右侧的条目。它要么增加股权，责任或收入帐户，要么减少资产或费用帐户（又称借方相反）。使用上面的同一示例，通过归功于您的费用帐户来记录购买新计算机的相应信用。
信用卡和借记卡账户
记录每项业务交易的会计借方和积分。当您记录借方和积分时，为每次交易进行两个或多个条目。这是考虑的double-entry bookkeeping。
在书籍中录制交易时，您会根据交易类型使用不同的帐户。主要的会计帐户include:
- Assets：物理或非物理类型的财产类型，为您的业务增值（例如土地，设备和现金）。
- 花费: Costs that occur during business operations (e.g., wages and supplies).
- 负债: Amounts your business owes (e.g., accounts payable).
- Equity：您的资产减去您的负债。
- 收入/收入：您的企业赚钱的钱。
会计credits and debits affect each account differently. Check out our chart below to see how each account is affected:
借记和信用期刊输入
那么，整个“平等但相反”的交易如何与借方和积分一起工作？这是您将如何记录借方和积分作为日记条目的基本示例：
| Date | 帐户 | 借方 | Credit |
|---|---|---|---|
| x/xx/xxxx | 帐户 | X | |
| 相反的帐户 | X |
Again, equal but opposite means if you increase one account, you need to decrease the other account and vice versa.
借方和积分的示例
现在，您了解了借方和信贷之间的区别以及它们可能影响的帐户类型，让我们看看一些借方和信用示例。
示例1
假设您决定以15,000美元的价格为您的公司购买新设备。
The equipment is an asset, so you must debit $15,000 to your Fixed Asset account to show an increase. Purchasing the equipment also means you increase your liabilities. To record the increase in your books, credit your Accounts Payable account $15,000.
Record the new equipment purchase of $15,000 in your accounts like this:
| Date | 帐户 | Notes | 借方 | Credit |
|---|---|---|---|---|
| xx/xx/xxxx | 固定资产 | 购买设备 | 15,000 | |
| 应付账款 | 15,000 |
示例2
Say you purchase $1,000 ininventory来自带现金的供应商。要记录交易，请借记您的库存帐户并将您的现金帐户贷记。
| Date | 帐户 | Notes | 借方 | Credit |
|---|---|---|---|---|
| xx/xx/xxxx | 存货 | 购买库存 | 1,000 | |
| 现金 | 1,000 |
因为它们都是资产帐户，所以您的库存帐户随借方而增加，而您的现金帐户则随信贷而减少。
示例3
在我们的最后一个借方和学分示例中：信用销售。您向以信用贷款付款的客户进行500美元的销售。通过信贷增加收入帐户。并且，通过借方增加您的应收账款帐户。
| Date | 帐户 | Notes | 借方 | Credit |
|---|---|---|---|---|
| xx/xx/xxxx | 应收账款 | 以信用销售给客户 | 500 | |
| 收入 | 500 |
借方和积分：快速回顾
您必须坚定地了解借方和积分如何使您的书籍无错误。准确的簿记可以使您更好地了解企业的财务状况。更不用说，您使用借方和信用来准备关键财务报表and other documents that you may need to share with your bank, accountant, the IRS, or an auditor.
查看有关借方与会计学分的关键点的快速回顾。
借方s
- 借方s increase as credits decrease.
- Record on the left side of an account.
- 借方增加资产和费用帐户。
- 借方降低责任，股权和收入帐户。
Credits
- 积分随着借方减少而增加。
- 记录帐户的右侧。
- Credits increase liability, equity, and revenue accounts.
- 积分减少资产和费用帐户。
本文从2015年12月3日的原始出版日期开始更新。
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