 |
| Chinese | English |
| 一般储备的借项 | charge against the general reserve |
| 借项 | debit item (科目) |
| 借项 | debit entry (科目) |
| 借项通知单 | debit note |
| 冲转公积的借项 | surplus charge |
| 暂记借项 | suspense debit |
|
| Chinese | English |
| 一般储备的借项 | charge against the general reserve |
| 借项 | debit item (科目) |
| 借项 | debit entry (科目) |
| 借项通知单 | debit note |
| 冲转公积的借项 | surplus charge |
| 暂记借项 | suspense debit |