会计方面英语翻译,求帮忙翻译一句话,貌似是教科书上的

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