资产类账户的借方分录: -收到现金或银行存款:Dr. Cash/Bank A/C + Cr. Sales/Receivables A/C -购买固定资产:Dr. Fixed Assets A/C + Cr. Cash/Bank A/C -收到应收账款:Dr. Receivables A/C + Cr. Sales A/C

负债类账户的贷方分录: -支付现金或银行存款:Dr. Cash/Bank A/C + Cr. Payables A/C -偿还借款:Dr. Loans Payable A/C + Cr. Cash/Bank A/C -支付应付账款:Dr. Payables A/C + Cr. Cash/Bank A/C