请问谁有关于T ACCOUNT的英文详细介绍（会计）请问谁有关于T account 的英文详细介绍.

请问谁有关于T ACCOUNT的英文详细介绍（会计）请问谁有关于T account 的英文详细介绍.

T account Definition:Simplified two-column account form that resembles capital (uppercase) letter 'T' and is used commonly in illustrating double entry bookkeeping techniques.Its three elements are (1) a title that describes a particular account or financial statement item (such as cash balance,input costs,sales revenue),(2) left hand side column called the debit side,and (3) right hand side column called the credit side.DEBT:Duty or obligation to pay money,deliver goods,or render service under an express or implied agreement.One who owes,is a debtor or debitor; one to whom it is owed,is a debtee,creditor,or lender.Use of debt in a firm's financial structure creates financial leverage that can multiply yield on investment provided returns generated by debt exceed its cost.Because the interest paid on debt can be written off as an expense,debt is normally the cheapest type of long-term financing.CREDITIn double entry bookkeeping,entry on the left-hand side of an account record.It has the effect of decreasing an asset or expense account,or of increasing a capital,liability,or revenue account.See also debit.

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