debit item

debit item
дебетовая статья, дебетовая запись
а) учет (хозяйственные операции, поступления, активы и т. п., отражаемые по дебету счета)

An increase in a debit item must be accompanied by either an increase in a credit item or a decrease in another debit item. — Прирост по одной дебетовой статье должен сопровождаться либо приростом по кредитовой статье, либо уменьшением по другой дебетовой статье.

Ant:
б) межд. эк. (статья платежного баланса, по которой отражаются операции, сопровождающиеся оттоком денежных средств из данной страны, т. е. платежами в пользу нерезидентов; напр., операции по импорту товаров и услуг, по предоставлению финансовой помощи иностранным государствам, осуществлению инвестиций в иностранные предприятия и т. д.)

If a U.S. family spends a vacation in Paris, its expenditures are counted in U.S. current account as a debit item (import of services), and similarly counted as a credit item in France’s current account. — Если американская семья проводит отпуск в Париже, то ее расходы учитываются как дебетовая статья в счете текущих операций США (импорт услуг) и как кредитовая статья во французском счете текущих операций.

Ant:
See:
* * *
дебетовая позиция; позиция по дебету
. . Словарь экономических терминов .

Англо-русский экономический словарь.

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Смотреть что такое "debit item" в других словарях:

  • Debit card — Personal finance Credit and debt Pawnbroker Student loan Employment contract Salary Wage Empl …   Wikipedia

  • debit — To debit is to place an entry on the left hand side of an account. A debit in a liability account makes it smaller. A debit in an asset account makes it larger. Glossary of Business Terms An expense, or money paid out from an account. A debit… …   Financial and business terms

  • Debit Ticket — An accounting entry recorded as a debit that acknowledges money owed. When payment is received a corresponding credit is entered to cancel the debit. An example is when a bank processes a check to be deposited into a customer s account. The bank… …   Investment dictionary

  • debit — deb•it [[t]ˈdɛb ɪt[/t]] n. 1) the record kept of another s indebtedness 2) bus a) a recorded item of debt b) any entry or the total shown on the debit side c) bus the left hand, or debit, side of an account (opposed to credit 9), b)) 3) a failing …   From formal English to slang

  • debit — /deb it/, n. 1. the recording or an entry of debt in an account. 2. Bookkeeping. a. that which is entered in an account as a debt; a recorded item of debt. b. any entry or the total shown on the debit side. c. the left hand side of an account on… …   Universalium

  • debit — /ˈdɛbət / (say debuht) noun 1. the recording of an entry of debt in an account. 2. Bookkeeping a. that which is entered in an account as a debt; a recorded item of debt. b. any entry, or the total shown, on the debit side. c. the side (left side) …  

  • item — Synonyms and related words: above, additionally, adjunct, adversaria, again, aide memoire, all included, along, also, altogether, among other things, and all, and also, and so, annotation, appurtenance, article, article of commerce, article of… …   Moby Thesaurus

  • debit — Synonyms and related words: balance, balance the books, bereavement, book, budgeting, capitalize, carry, carry over, cast up accounts, charge off, close out, close the books, cost, costing, costing out, credit, damage, dead loss, debiting,… …   Moby Thesaurus

  • debit entry — An entry made in double entry book keeping on the left hand side of an account. It records either an increase in an asset or expense or a decrease in a liability, revenue, or equity item. For example, cash paid into the bank from a debtor will… …   Accounting dictionary

  • deferred debit — deferred asset; = deferred expense An item of expenditure incurred in an accounting period but, under the accruals concept, not matched with the income it will generate. Instead of being treated as an operating cost for that period, it is treated …   Accounting dictionary

  • deferred debit — deferred asset; deferred expense An item of expenditure incurred in an accounting period but, under the accruals concept, not matched with the income it will generate. Instead of being treated as an operating cost for that period, it is treated… …   Big dictionary of business and management


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