All receipts (increases in liabilities or decreases in assets) are recorded as credit items (plus items), while all payments (increases in assets of decreases in liabilities) are recorded as debit items (minus items).

• 一切收入项目或资产减少、负债增加的项目都反应在贷方，或称正号项目；一切支出项目或资产增加、负债减少的项目都反映在借方。