In accounting terms, when they are used as verbs (vt. 即物动词):
- Debit (借入) = take in assets (from)
- Credit (贷出) = give out assets (to)
When they are used as nouns:
- Debit(s) (借入的资产) = assets taken in
- Credit(s) (贷出的资产) = assets given out
Basically, for a given subject, debit means inflow (into it) while credit means outflow (from it). (借入贷出)
The subject can be any economic entity or account. It can be a company, a company’s asset account, a bank, an organization, a government, or an independent person who simply wants to keep books of his living expenses, etc..
Verbal Examples
The subject below is the bank.
- The bank debits my account $500.
- My account is debited $500 by the bank.
The bank takes in $500 from my account.
As a reverse example, the subject below is my account.
- My account credits the bank $500.
- The bank is credited $500 by my account.
My account gives out $500 to the bank.
Accounting Examples
Company A issues debt to company B, or company A borrows cash from company B.
In the books of A:
- Debit: Cash
- Credit: Loan Payable
In the books of B:
- Debit: Loan Receivable
- Credit: Cash
Debit card vs. Credit card
A debit card is called debit because the card issuer (subject) must debit to credit. The issuer / bank must take in to give out.
A credit card is called credit because the card issuer (subject) can credit before debiting. The issuer / bank can give out before taking in.
会计恒等式
资产 + 成本、费用＝负债＋所有者权益＋利润
借贷记账法的账户结构
借方表示资产流入（借入），贷方表示资产流出（贷出）。
借贷账户的基本结构是：左方为借方，右方为贷方，但哪一方登记增加，哪一方登记减少，则要根据账户反映的经济内容决定。可以分为四类：
- 资产类账户：增加额记借方，减少额记贷方，期末如有余额在借方。这个很好理解。
- 权益（负债及所有者权益）类账户：增加额记贷方，减少额记借方，期末如有余额在贷方。此账户的贷方，表示资产流出到了资产类账户（记资产类的借方），所以权益增加；此账户的借方，表示资产从资产类账户流入该账户（记资产类的贷方），所以权益减少。
- 成本费用类账户：增加额记借方，减少或转销额记贷方，费用结转后一般无余额，如有余额在借方。此账户的借方，表示资产从资产类账户流入该账户（记资产类的贷方），即成本费用增加；此账户的贷方，表示资产流出到了资产类账户（记资产类的借方），即成本费用减少。
- 收入、利润类账户：增加额记贷方，减少或转销额记借方，收入、利润结转后期末应无余额。同上理解。
借贷记账法的记账规则
有借必有贷，借贷必相等。
借贷记账法的试算平衡
每一笔经济业务的会计分录都是借贷相等，因而当全部经济都记入账户后，所有账户的本期借方发生额合计与本期贷方发生额合计，必定相等；所有账户的期末借方余额合计与期末贷方合计也必定相等。
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