What is the translation of " 借项 " in English?

• debit
• debits
• charges

Examples of using 借项 in Chinese and their translations into English

公平处-借项.
The Fair Office- Debit.

以前的贷项和借项.
Prior credits and debits.

制造服务(借项).
Manufacturing services(debit).

制造服务货物投入(借项).
Goods input for manufacturing services(debit).

住户旅行消费支出借项和贷项情况.
Travel debits and credits for household consumption expenditure.

对于初学者最好的出发点是从朋友或家人借项。
For beginners the best starting point is to borrow items from friends or family.

由用户SCONUL借项都自动延长最多3次）.
(Items borrowed by Sconul users are automatically renewed for a maximum of 3 times).

现金付款只有在这些位置,除公平事务处外--还接受借项）.
(Payment by cash only at these locations, except the Fair Office- Debit also accepted).

随着配置的改变，该系统能够编制单独的借项和贷项账龄分析报告。
With the change in layout, the system is able to produce separate debit and credit reports of ageing.

应付账款和应收账款推动财务管理系统的借项和贷项。
Accounts payable and accounts receivable drive debits and credits across financial management systems.

产生借项的原因是，2012年平均债券组合的绝大部分为溢价债券。
A debit has resulted because the average bond portfolio during 2012 comprised overwhelmingly premium bonds.

行政部门告诉委员会，作为借项记入递延费用账户是出于以下原因：.
The Administration informed the Board that the deferred charges account had been debited for the following reasons.

(f)规定将最终汇兑损益记入有关成员国的贷项或借项；.
(f) The reference to the eventual exchange rate gains or losses which would be credited or debited to the Member State concerned;

相应的借项/贷项分录将对所记录的兑换损益有一些影响。
The corresponding debit/credit of the entry would have some effect on the recorded gain/loss on exchange.

不过，结余中有110万美元的借项(正数)结余被从待退还捐助者账户的款项中扣除。
The balance, however, included a debit(positive) balance of $1.1 million that was netted off against the refunds-pending-to-donors account.

支助医疗辅助器具(向医疗保险基金借项提供，它不只涵盖支助残疾人的辅助器具).
Support to medical aids(to the debit of the health insurance fund, which not only covers support to aids for people living with disabilities).

开发署还指出若干借项/贷项抵销的情况，其中两个不同的人事编号被用于同一个工作人员。
UNDP also indicated a few cases of offsetting debits/credits where two different index numbers had been used for the same staff member.

项目厅解释说，缴款首先作为借项记入账户23010中，然后做出调整，分配到项目。
UNOPS explained that contributions paid are recorded in account 23010 first as debits and an adjustment is then made to allocate amounts to projects.

(j)第25段中建议人口基金避免违反会计准则第46段的规定，采取冲销借项和贷项余额的做法。
(j) Recommendation in paragraph 25 that UNFPA avoid offsetting debit and credit balances in contravention of paragraph 46 of the accounting standards.

(b)银行费用和利息收入在财务报表中抵销，但在总分类帐中分别记作借项和贷项。
(b) Bank charges and interest income are offset in the financial statements, although they are accounted for separately as debits and credits in the general ledger.

第25段中，审计委员会建议人口基金避免采取冲销借项和贷项余额，因这样做违反会计准则第46段的规定。
In paragraph 25, the Board recommended that UNFPA avoid offsetting debit and credit balances in contravention of paragraph 46 of the accounting standards.

项目厅审查了未清债务明细表中的所有借记数额，指出有些分录是无效的未清债务借项。
UNOPS reviewed all the debit amounts in the unliquidated obligation schedule and indicated that some entries were not valid debit entries to the unliquidated obligation.

审计委员会指出，104个信托基金的借项或赤字余额达到1590万美元，与上一个两年期相比增加7%。
The Board noted that 104 trust funds had debit or deficit balances amounting to $15.9 million, representing a 7 per cent increase compared to the prior biennium.

这一数字未反映出利息收入贷项总额，但却是银行手续费和规费的借项净额，记在同一总分类帐下。
This figure does not reflect the gross interest income credits, but is net of debits for bank charges and fees, which are recorded under the same general ledger account.

另一个重要特征是没有普通的借项，例如用于支付房租、水电、保险费或自动付款单等基本生活费用。
Another significant feature was the absence of common debits, for example to meet basic living expenses such as rent, utilities, insurance premiums or automatic payment orders.

儿童基金会也使用零余额帐户，这是一个主帐户的子帐户，其中每笔借项操作均立即由主帐户的相应贷项过帐。
UNICEF also uses zero-balance accounts, which are sub-accounts of a master account, in which every debit operation is immediately covered by a corresponding credit from the master account.

截至2001年12月31日，借项总额由2000年12月31日的570万美元减至496万美元，贷项总额则由131万美元略增至197万美元。
As at 31 December 2001, total debits had been further reduced to $4.96 million from $5.70 million as at 31 December 2000, while total credits had gone up slightly, to $1.97 million from $1.31 million.

两年期终了时，财务报表说明了未清债务情况，未清债务账户在资产负债表中列为贷项，支出账户在收益表中列为借项。
At the end of the biennium, unliquidated obligations are accounted for in the financial statements by crediting the unliquidated obligations account in the balance sheet and debiting the expenditure account in the income statement.

审计委员会注意到，其中有4笔结余，包括借项673126美元和贷项63924美元，委员会无法获得确认，原因是项目厅提供的账目说明不够明了。
The Board noted four balances, which consisted of debits of $673,126 and a credit of $63,924, that the Board was unable to confirm because of the lack of clear description of the accounts as provided by UNOPS.

开发署外地办事处还没有就该厅日内瓦总部的问询作出答复，这导致暂停将未清债务360万美元记作贷项（并相应地将付款记作借项）。
UNDP field offices had also not responded to queries from the Office' s Geneva headquarters, which led to the suspension of crediting of $3.6 million of unliquidated obligations(and the corresponding debiting of disbursements).