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Debits and credits are the fundamentals of accounting. The idea of debits and credits must be understood before anything else can be learned.Making a debit or a credit is easy.However, any mistakes made with a debit or a credit can become bigger and bigger.This is why it's important to pay attention when making a debit or a credit.
提示 借方与贷方是会计最基本的。必须先了解借方与贷方的观念，才可以学习其他的东西。标示借贷很简单。然而，在借方或贷方上一出错，错误会变得愈来愈大。这就是为什么在标示借贷时专心是很重要的。
Dialogue 1
A
Okay. Remember that our clients do not understand accounting.They don't like it.
B
I don't know why anyone wouldn't like accounting. It's very simple.
A
It's very simple when you understand it. Our clients don't.They think it's diffcult.
B
I know. It's our job to make it easy.All they need to know is debits and credits.
A
It's a little more complicated than that but debits and credits are the basics, yes.
中译
A：好。记得我们的客户不了解会计，他们不喜欢。
B：我不懂为什么有人不喜欢会计，它非常简单。
A：当你了解它时，它就很简单。我们的客户不了解，他们认为很难。
B：我知道。我们的工作就是让它变得简单，他们所需要知道的就是借方与贷方。
A：比那要复杂一些，但是借方与贷方是最基本的。
Dialogue 2
A
The financial information we give to our clients helps them to run their businesses.
B
Why don't people just use computers to do their accounting themselves?
A
People are intimidated by numbers. They don't understand debits and credits.
B
A debit is simply an entry made in the general ledger. That's all a credit is too.
A
I know that and you know that but lots of people don't. They think it's yucky.
中译
A：我们给客户的财务资料可以帮助他们管理自己的公司。
B：为什么人们不使用电脑做自己的会计事务？
A：人们害怕面对数字，他们不了解借方与贷方。
B：借方只是在总账里记上的一条账目，贷方也是这样。
A：我知道，你也知道，但很多人不知道。他们认为它很讨人厌。
Dialogue 3
A
Have you posted all the debits to the general ledger?
B
I have. There were lots to record because I haven't done the books in days.
A
Have you recorded all of the credits as well?
B
Yes. It took longer than the debits did.That's good.Credits mean money for us.
A
Yes. I like to see very few debits and lots of credits.It means we're making money.
中译
A：你把所有的借方都记入总账中了吗？
B：是。有许多的记录，因为我已经好几天没有记账了。
A：你是不是连所有的贷方都有记录？
B：对。它比借方更花时间，还过这样很好，贷方是给我们钱的。
A：是。我乐见非常少的借方账目，但有许多的贷方账目。这就表示我们在赚钱。
Dialogue 4
A
I'm glad to be taking this accounting course. Please explain balancing again.
B
Okay. I'll start by telling you about debits and credits again.
A
I know. They are the most important part of accounting.
B
That's right. There's a thing that is called the general ledger.
A
Yes. Every entry you make in the general ledger must have a debit and a credit.
中译
A：我很高兴去上这个会计课程，请再解释一次收支平衡。
B：好。我就从告诉你借贷方再开始一次。
A：我知道。它们是会计中最重要的部分。
B：没错。还有称为总账的东西。
A：对。你在总账里记入的每一笔账目都必须有借方与贷方。
Dialogue 5
A
When you do one you always do the other. That's the rule with debits and credits.
B
Whenever I record a credit I must record a debit. I see.That's how you balance.
A
That's right. The books must always balance.All debits must equal all credits.
B
If they don't equal each other it means the books are not balancing.
A
Out of balance entries mean that the whole record system is out of balance.
中译
A：当你记其中一个时，你总是要同时记另外一个。这就是借方与贷方的规则。
B：每当我记录一个贷方时，我必须同时记下一个借方。我懂了，这就是你使收支平衡的方式。
A：没错。账本里必须永远平衡，所有的借方必须与贷方相等。
B：如果它们彼此不相等，那就表示账本收支不平衡。
A：不平衡的账目记录表示整个记录系统都不平衡。
Dialogue 6
A
A way of explaining accounting is that it's a record of the fnances of a business.
B
We help clients to have good records of the fnances of their businesses.
A
We make that record by making entries in a general ledger for each client.
B
Our entries are debits and credits. Whenever we do one, we do the other.
A
This is so the books balance. Our goal is to always have the books balance.
中译
A：解释会计的一个方式是，它是一个公司的财务记录。
B：我们帮助客户的公司保存良好的财务记录。
A：我们利用在总账中记入账目，来为每个客户制作记录。
B：我们的账目就是借方与贷方。每当我们记下一个，我们（同时）记下另外一个。
A：这样账本才会收支平衡。我们的目标总是使账本收支平衡。
Dialogue 7
A
This book that I record entries in is called the general ledger.
B
Yes. I have seen books that look like that one before.
A
All of the entries that I make in this book are either a debit or a credit.
B
A debit is a record of money that will leave your business and bank account.
A
Yes. A credit is a record of money that will come into the business and bank account.
中译
A：我用来记录账目的这本账本称为总账。
B：是。我以前看过跟这本相像的账本。
A：我在这本账本中记录的所有账目，不是借方就是贷方。
B：借方是流出金钱记录。
A：是。贷方就是会进入公司银行账户的金钱记录。
Sentence Structure 重点句型
The fundamental rule of the accounting system is that all debits must equal all credits.
会计系统的基本规则是所有的借方与所有的贷方必须相等。
Itʼs easy to understand posting to the general ledger.Itʼs not difficult or complicated.
将账目记入总账中是很容易理解的，它并不困难或复杂。
Donʼt feel intimidated if you make mistakes while youʼre learning how to post entries.
当你在学习如何记入账目时如果犯错，不要害怕。
This course will explain the ideas and rules of accounting things, like balancing.
这个课程会解释会计事务的概念与规则，例如收支平衡。
Debits and credits are the fundamentals of accounting.
借方与贷方是会计的基本原则。
I like to see very few debits and lots of credits. It means weʼre making money.
我乐见非常少的借方账目，但有许多的贷方账目。这就表示我们在赚钱。
People are intimidated by numbers. They donʼt understand debits and credits.
人们害怕面对数字。他们不了解借方与贷方。
Vocabulary 词汇
Useful Phrases 实用短语
This means something is not nice or is unpleasant.
例句 I don’t want to take a course on accounting.I think accounting is yucky.
我不想上会计的课程。我认为会计很讨厌。