DM:借方保证金
“Debit Margin”在商业和会计领域使用频繁,通常缩写为DM,以方便快速书写和日常使用。其中文含义是“借方保证金”,指在交易或结算过程中,为确保债务履行而由借方预先存入的保证金。这一术语常见于财务协议和账务处理,有助于明确资金责任与风险划分。
Debit Margin的英文发音
例句
- When the a member pays the annual fee, the exchange shall debit the account " earnest money payablepayable margin & provisions for settlement " and credit the title of " annual fee income " according to the sum of money actually collected.
- 会员交纳年会费时,应按实际收取的款项,借记“应付保证金&结算准备金”科目,贷记“年会费收入”科目。
- Where the exchanges fails to purchase, the Seller shall compensate the buyer and at this moment, the exchange shall debit the title of " earnest money payablepayable margin seller member " and credit the title of " earnest money payablepayable margin buyer member ".
- 若征购失败,则由卖方支付给买方赔偿金,借记“应付保证金卖方会员”科目,贷记“应付保证金买方会员”科目。
- When the a member opens position, the exchanges shall debit the title of " earnest money payablepayable margin provisions for settlement " and credit the title of " earnest money payablepayable margin trade kicker " according to the earnest moneymargins occupied by the contract of opening position.
- 会员开仓时,交易所应按开仓合约占用的保证金,借记“应付保证金结算准备金”科目,贷记“应付保证金交易保证金”科目。
- When the exchanges purchases the goods, it should debit the accounts of " delivery of goods " and " taxes payable value added taxes payable " and credit the title of " earnest money payablepayable margin seller member " according to the settlement price for delivery.
- 在交易所买入货物时,按交割结算价,借记“交割货物”、“应交税金应交增值税”科目,贷记“应付保证金卖方会员”科目。
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