For example, if fuel costs (an expense account), are debited to stock (an asset account).

Those currency fluctuations which cannot be attributed to any particular project are debited credited to the operating reserve (subparagraph (xii) refers)

For example, if a cash sale for 100 is debited to the Sales account, and credited to the Cash account.

At the year end, cash, investments and sundry accounts receivable in currencies other than United States dollars are translated at the applicable United Nations rates of exchange. Exchange differences are debited, credited to the General Fund.

(xi) Loss or gain on exchange. Any exchange difference incurred in respect of UNDP projects is debited or credited to the operating fund maintained with that organization.

The weakness was traced to the fact that, invariably, salary advances and other loans granted to out posted Professional staff members in field offices are not reported promptly to UNICEF headquarters to be debited to their staff personal accounts.

The female civil servant, on the death of her husband, may be granted special leave on full pay, not exceeding 130 days. This leave is not debited to her leave account.

On the closing of the accounts at the end of each financial period, if the balance of the exchange accounts reflects a net loss on exchange, it is debited to the budgetary account.

(iv) On the closing of the accounts at the end of each financial period, if the balance of the exchange accounts reflects a net loss on exchange, it is debited to the budgetary account.

(iii) On the closing of the accounts at the end of each financial period, if the balance of the exchange accounts reflects a net loss on exchange, it is debited to the budgetary account.

(iii) On the closing of the accounts at the end of each financial period, if the balance of the exchange accounts reflects a net loss on exchange, it is debited to the budgetary account.

On the closing of the accounts at the end of each financial period, the balance for loss or gain on exchange is debited to the budget if there is a net loss if there is a net gain, the gain is credited to miscellaneous income.

Are all apostles? Are all prophets? Are all teachers? Are all miracle workers?

They are, are they?

Are... Are you unhappy?

Nerves are yellow, arteries are red, veins are blue.

They are ideals that are powerful. They are irreducible.

Some are poor, some are wealthy. There are billions.

Are all apostles? are all prophets? are all teachers? are all workers of miracles?

Courts are involved, jails are involved, young people are destroyed.

Viruses are are mutating and evolving and so are bacteria.

We are fools for Christ's sake, but ye are wise in Christ we are weak, but ye are strong ye are honourable, but we are despised.

There are. There always are.

And you are. You are.

They are what they are.

You are, mother, you are.

Are they? Are they, Charlie?

Oh, they are, are they?

Things are as they are.

Ideas are... ideas are important.

Are, are you there, Jim?

You are what you are.

We are who we are.

There are those individuals who are profoundly intellectually disabled but there are those that are gifted.

And there are women who are perpetrators, and of course there are men who are victims.

Blessed are they whose iniquities are forgiven, whose sins are covered.

you're laughing. so are you. are you crying? so are you.

DHF. now are are clear which angle you are referring to.

There are levels. There are C. There are B. There's A.

You are not machines, you are not cattle, you are men!

They are young, they are together and they are in love.

Some are moderate some are radical.

JO Yes you are. You are.

Some probably are. Many are not.

Reputations are volatile. Loyalties are fickle.