题目

会计方面英语翻译,求帮忙翻译一句话,貌似是教科书上的
the advance payment for rent acts to increase one asset account and to decrease another. The increase in assets(i.e. prepared rent) is recorded as a debit, and the decrease in assets (i.e., cash) is recorded as a credit. after the transaction is recorded, the T-accounts appear as follows:
原文就是酱紫滴,可是我不是财会专业的,有很多术语都不懂,希望专业的童鞋大哥大姐们帮帮忙,感激不尽TAT

提问时间：2020-11-21

答案

租金的预付款是用来增加一项资产账户并减少另一项.增加的资产（比如预付租金）被记为借方,而减少的资产项目（比如,现金）被记录为贷方. 交易记录后,T 型账目就如下所示.
注： T 型账户就是 借, 贷帐. 会计的基础的基础.