会计子分类帐遵循特定定义来确定借项和贷项金额类型。
| 适用于：Lightning Experience |
| 适用于：带会计子分类帐的 Enterprise、Performance、Unlimited 和 Developer Edition |
在会计中，交易类型决定了金额如何影响借方和贷方列。并非所有借方交易都是减法，并非所有贷方交易都是加法。
您如何知道哪些交易减去哪些交易加上哪些交易？在会计术语中，借记会增加收入和资产账户（例如应收账款）的余额，并减少费用和负债账户（例如应付账款）的余额。贷项会增加费用和负债客户的余额，并减少收入和资产客户的余额。
| 借方列增加和贷方列减少的项目 | 贷项列增加和借项列减少的项目 |
|---|---|
| 预期收入（例如认捐） | 资金账户（例如普通基金、建筑基金） |
| 付款方式（例如现金、信用卡） | — |
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