debit balance造句
1. All asset accounts normally have debit balance.
2. This leaves a debit balance of $ 320.
3. A debit balance account which is offset against revenue in the revenue section of the income Statement. Examples include sales Discounts and Sales returns and Allowances.
4. If there is a debit balance in the Cash over and short account at the end of the fiscal period , it is an expense and may be included in" Miscellaneous expense" on the income statement.
5. Equity Excess over the debit balance ( money borrowed ) in a stock account.
6. The interest charged on any debit balance in the overdraft account will be calculated at Hong Kong Dollar Prime Rate or HIBOR, whichever is higher.
7. Excess over the debit balance ( money borrowed ) in a stock account.
8. The debit balance account, Discount on Bonds Payable, is a contra-liability account.
9. In this situation, the calculation of minority interest gives rise to a debit balance in the balance sheet.
10. The resultant figure is a net liability and so the minority interest is a debit balance.
11. To close the Dividends account year - end by transfering its debit balance into the Retained Earnings account.
12. Conversely, if expenses exceed revenue, the income summary will have a debit balance representing net loss.
13. Deferred income tax accounting for income tax expense recognized in the income tax and tax relief for the difference between the credit or debit balance should be "deferred taxes."
14. As a result, the total cost of the remaining job cost sheets in the subsidiary Job Cost Ledger continues to equal the debit balance in the Goods in Process controlling account.
15. Because of large payment to sup - pliers, the account have a debit balance of 1000.
16. Closing the account of withdrawals, therefore, means transferring its debit balance to the owner's capital account.