The debit balanceaccount, Discount on Bonds Payable, is a contra-liability account.
借记账户——应付债券折价是一个抵消负债账户。
2
A debit balanceaccount 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。
3
This paper introduces a method of making the budget and balanceaccount of civil engineering system, including making the quota store of budget and the price store of materials.