贷项 meaning in Chinese

cost items
credit items

Deferred tax credit
递延税款贷项
Where there are only two accounts affected , the debit and credit amounts are equal
在复式记帐法下，每笔交易的借项和贷项记入的数字相等。
Assets and expense decreases are recorded as credits , while liability 、 capital and income decreases are recorded as debits
资产和费用的减少被记为贷项，而负债、资本和收入的减少被记为借项。
By convention , assets and expense increases are recorded as debits while liability , capital and income increases are recorded as credits
根据惯例，资产和费用的增加被记为借项，而负债、资本和收入的增加被记为贷项。