statement of debit account的意思|示意

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.

收入抵减帐户是一种借方余额帐户，它抵减收益表中收入部分的收入。例如销售折扣、销售退回和折让。

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.

如果现金溢缺账户在会计期末有借方余额，是费用，在收益表上可以包括在“杂项费用”中。