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Tilgængelig på 20 sprog" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-20" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">20 sprog</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D8%AF%D9%8A%D9%88%D9%86_%D9%88%D8%A7%D8%A6%D8%AA%D9%85%D8%A7%D9%86%D8%A7%D8%AA" title="ديون وائتمانات – arabisk" lang="ar" hreflang="ar" data-title="ديون وائتمانات" data-language-autonym="العربية" data-language-local-name="arabisk" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-az mw-list-item"><a href="https://az.wikipedia.org/wiki/Debet_v%C9%99_kredit" title="Debet və kredit – aserbajdsjansk" lang="az" hreflang="az" data-title="Debet və kredit" data-language-autonym="Azərbaycanca" data-language-local-name="aserbajdsjansk" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Dal_(%C3%BA%C4%8Detnictv%C3%AD)" title="Dal (účetnictví) – tjekkisk" lang="cs" hreflang="cs" data-title="Dal (účetnictví)" data-language-autonym="Čeština" data-language-local-name="tjekkisk" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Soll_und_Haben_(Buchf%C3%BChrung)" title="Soll und Haben (Buchführung) – tysk" lang="de" hreflang="de" data-title="Soll und Haben (Buchführung)" data-language-autonym="Deutsch" data-language-local-name="tysk" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-en mw-list-item"><a href="https://en.wikipedia.org/wiki/Debits_and_credits" title="Debits and credits – engelsk" lang="en" hreflang="en" data-title="Debits and credits" data-language-autonym="English" data-language-local-name="engelsk" class="interlanguage-link-target"><span>English</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%A8%D8%AF%D9%87%DA%A9%D8%A7%D8%B1_%D9%88_%D8%A8%D8%B3%D8%AA%D8%A7%D9%86%DA%A9%D8%A7%D8%B1" title="بدهکار و بستانکار – persisk" lang="fa" hreflang="fa" data-title="بدهکار و بستانکار" data-language-autonym="فارسی" data-language-local-name="persisk" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Debet_ja_kredit" title="Debet ja kredit – finsk" lang="fi" hreflang="fi" data-title="Debet ja kredit" data-language-autonym="Suomi" data-language-local-name="finsk" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-he mw-list-item"><a href="https://he.wikipedia.org/wiki/%D7%97%D7%95%D7%91%D7%94_%D7%95%D7%96%D7%9B%D7%95%D7%AA" title="חובה וזכות – hebraisk" lang="he" hreflang="he" data-title="חובה וזכות" data-language-autonym="עברית" data-language-local-name="hebraisk" class="interlanguage-link-target"><span>עברית</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D4%B4%D5%A5%D5%A2%D5%A5%D5%BF_%D6%87_%D5%AF%D6%80%D5%A5%D5%A4%D5%AB%D5%BF" title="Դեբետ և կրեդիտ – armensk" lang="hy" hreflang="hy" data-title="Դեբետ և կրեդիտ" data-language-autonym="Հայերեն" data-language-local-name="armensk" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-kn mw-list-item"><a href="https://kn.wikipedia.org/wiki/%E0%B2%B8%E0%B2%BE%E0%B2%B2%E0%B2%A6_%E0%B2%96%E0%B2%BE%E0%B2%A4%E0%B3%86_(%E0%B2%96%E0%B2%B0%E0%B3%8D%E0%B2%9A%E0%B3%81)" title="ಸಾಲದ ಖಾತೆ (ಖರ್ಚು) – kannada" lang="kn" hreflang="kn" data-title="ಸಾಲದ ಖಾತೆ (ಖರ್ಚು)" data-language-autonym="ಕನ್ನಡ" data-language-local-name="kannada" class="interlanguage-link-target"><span>ಕನ್ನಡ</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EB%8C%80%EB%B3%80%EC%B0%A8%EB%B3%80" title="대변차변 – koreansk" lang="ko" hreflang="ko" data-title="대변차변" data-language-autonym="한국어" data-language-local-name="koreansk" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-nn mw-list-item"><a href="https://nn.wikipedia.org/wiki/Debet_og_kredit" title="Debet og kredit – nynorsk" lang="nn" hreflang="nn" data-title="Debet og kredit" data-language-autonym="Norsk nynorsk" data-language-local-name="nynorsk" class="interlanguage-link-target"><span>Norsk nynorsk</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/D%C3%A9bito_e_cr%C3%A9dito" title="Débito e crédito – portugisisk" lang="pt" hreflang="pt" data-title="Débito e crédito" data-language-autonym="Português" data-language-local-name="portugisisk" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%94%D0%B5%D0%B1%D0%B5%D1%82_%D0%B8_%D0%BA%D1%80%D0%B5%D0%B4%D0%B8%D1%82" title="Дебет и кредит – russisk" lang="ru" hreflang="ru" data-title="Дебет и кредит" data-language-autonym="Русский" data-language-local-name="russisk" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-sd mw-list-item"><a href="https://sd.wikipedia.org/wiki/%DA%A9%DA%BB%D8%AA" title="کڻت – sindhi" lang="sd" hreflang="sd" data-title="کڻت" data-language-autonym="سنڌي" data-language-local-name="sindhi" class="interlanguage-link-target"><span>سنڌي</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Debits_and_credits" title="Debits and credits – Simple English" lang="en-simple" hreflang="en-simple" data-title="Debits and credits" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-tl mw-list-item"><a href="https://tl.wikipedia.org/wiki/Mga_debito_at_kredito" title="Mga debito at kredito – tagalog" lang="tl" hreflang="tl" data-title="Mga debito at kredito" data-language-autonym="Tagalog" data-language-local-name="tagalog" class="interlanguage-link-target"><span>Tagalog</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%94%D0%B5%D0%B1%D0%B5%D1%82_%D1%96_%D0%BA%D1%80%D0%B5%D0%B4%D0%B8%D1%82" title="Дебет і кредит – ukrainsk" lang="uk" hreflang="uk" data-title="Дебет і кредит" data-language-autonym="Українська" data-language-local-name="ukrainsk" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E5%80%9F%E6%96%B9%E4%B8%8E%E8%B4%B7%E6%96%B9" title="借方与贷方 – kinesisk" lang="zh" hreflang="zh" data-title="借方与贷方" data-language-autonym="中文" data-language-local-name="kinesisk" class="interlanguage-link-target"><span>中文</span></a></li><li class="interlanguage-link interwiki-zh-classical mw-list-item"><a href="https://zh-classical.wikipedia.org/wiki/%E5%80%9F%E6%96%B9%E8%88%87%E8%B2%B8%E6%96%B9" title="借方與貸方 – Literary Chinese" lang="lzh" hreflang="lzh" data-title="借方與貸方" data-language-autonym="文言" data-language-local-name="Literary Chinese" class="interlanguage-link-target"><span>文言</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q1120961#sitelinks-wikipedia" title="Redigér sproglinks" class="wbc-editpage">Redigér links</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="Navnerum"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-associated-pages" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-nstab-main" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Debet_og_kredit" title="Se indholdssiden [c]" accesskey="c"><span>Artikel</span></a></li><li id="ca-talk" class="vector-tab-noicon mw-list-item"><a href="/wiki/Diskussion:Debet_og_kredit" rel="discussion" title="Diskussion om indholdet på siden [t]" accesskey="t"><span>Diskussion</span></a></li> </ul> </div> </div> <div id="vector-variants-dropdown" class="vector-dropdown emptyPortlet" > <input type="checkbox" id="vector-variants-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-variants-dropdown" class="vector-dropdown-checkbox " aria-label="Ændr sprogvariant" > <label id="vector-variants-dropdown-label" for="vector-variants-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">dansk</span> </label> <div class="vector-dropdown-content"> <div id="p-variants" class="vector-menu mw-portlet mw-portlet-variants emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> </div> </div> </nav> </div> <div id="right-navigation" class="vector-collapsible"> <nav aria-label="Visninger"> <div id="p-views" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-views" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-view" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Debet_og_kredit"><span>Læs</span></a></li><li id="ca-ve-edit" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Debet_og_kredit&veaction=edit" title="Redigér denne side [v]" accesskey="v"><span>Redigér</span></a></li><li id="ca-edit" class="collapsible vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Debet_og_kredit&action=edit" title="Rediger kildekoden for denne side [e]" accesskey="e"><span>Rediger kildekode</span></a></li><li id="ca-history" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Debet_og_kredit&action=history" title="Tidligere versioner af denne side [h]" accesskey="h"><span>Se historik</span></a></li> </ul> </div> </div> </nav> <nav class="vector-page-tools-landmark" aria-label="Sideværktøjer"> 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class="noprint">Fra Wikipedia, den frie encyklopædi</div> </div> <div id="contentSub"><div id="mw-content-subtitle"><span class="mw-redirectedfrom">(Omdirigeret fra <a href="/w/index.php?title=Kredit&redirect=no" class="mw-redirect" title="Kredit">Kredit</a>)</span></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="da" dir="ltr"><p><b>Debet</b> er en regnskabsteknisk betegnelse, som anvendes når en debetkonto tilskrives <a href="/wiki/Penge" title="Penge">penge</a>. Ligeledes anvendes <b>kredit</b> for en kreditkonto, der tilskrives penge. Skal man fjerne penge fra en konto, skal man derfor ved en debetkonto kreditere beløbet og ved en kreditkonto debitere beløbet. </p><p>For at kunne anvende debet og kredit korrekt, skal man derfor vide, hvilke konti der er debetkonti og hvilke der er kreditkonti: </p> <table class="wikitable"> <tbody><tr> <th> </th> <th>Debet </th> <th>Kredit </th></tr> <tr> <td><a href="/wiki/Resultatopg%C3%B8relse" title="Resultatopgørelse">Resultatopgørelsen</a> </td> <td>Omkostninger </td> <td>Indtægter </td></tr> <tr> <td><a href="/wiki/Balance_(regnskab)" title="Balance (regnskab)">Balancen</a> </td> <td>Aktiver </td> <td>Passiver </td></tr></tbody></table> <p>Ved en virksomheds <a href="/wiki/Aktiv" title="Aktiv">aktiver</a> forstår man alt det, som virksomheden har af værdi. F.eks. penge, biler, tilgodehavende og varelager. </p><p>Ved en virksomheds <a href="/wiki/Passiv_(regnskab)" title="Passiv (regnskab)">passiver</a> forstår man alt det, der finansierer aktiverne. F.eks. egenkapital, <a href="/wiki/Kassekredit" title="Kassekredit">kassekredit</a>, varekreditorer og langvarige lån. </p><p>Betegnelserne debet og kredit er faste bestanddele i "<a href="/wiki/Dobbelt_bogholderi" title="Dobbelt bogholderi">Det dobbelte Bogholderi</a>" – dobbelt, fordi man altid posterer et bilag i både debet og kredit. </p><p>Eksempel: Jeg køber en sav for 400 kr, og kassen betaler. Jeg skal anvende de to konti: 1) Kasse og 2) Værktøj </p> <table class="wikitable"> <tbody><tr> <th> </th> <th>Debet </th> <th>Kredit </th></tr> <tr> <td>Kasse</td> <td></td> <td>400 kr </td></tr> <tr> <td>Værktøj</td> <td>400 kr</td> <td> </td></tr></tbody></table> <p>Beløbet krediteres i kassen, da kassen er en del af virksomhedens aktiver og derved en debetkonto. Skal man mindske den, skal man derfor kreditere (se tabellen ovenfor). Beløbet debiteres i værktøj, da det er en udgift. </p><p>Når moms skal med i billedet bliver bogføringen således: </p> <table class="wikitable"> <tbody><tr> <th> </th> <th>Debet </th> <th>Kredit </th></tr> <tr> <td>Kasse</td> <td></td> <td>500 kr </td></tr> <tr> <td>Værktøj</td> <td>400 kr</td> <td> </td></tr> <tr> <td>Købsmoms</td> <td>100 kr</td> <td> </td></tr></tbody></table> <p>En trekantspostering. Der er gået 500 kr ud af kassen (kredit). Pengene er posteret som en udgift på kontoen værktøj (400 kr debet) og momsbeløbet er posteret som et tilgodehavende på kontoen købsmoms(100 kr debet). </p><p>Bemærk at bogføringen af en transaktion altid munder ud i en situation, hvor der er anført lige meget i de to kolonner debet og kredit. Det er i denne sammenhæng ikke af betydning hvorvidt debet- og kreditbeløbene er fordelt over lige mange konti, det afgørende er når regnskabet betragtes som en helhed, skal summen af saldiene for alle kreditkolonner skal være lig summen af saldiene for alle debetkolonner. Uanset hvor mange transaktioner der er bogført, vil der altid være angivet lige meget i debet og kredit. Det er nøglen til det magiske og essentielle ved det dobbelte bogholderi, nemlig, at summen af alle debetkolonner giver samme resultat som summen af alle kreditkolonner. Hvis dette ikke er tilfældet, er der fejl i bogføringen. Denne mulighed for at afsløre bogføringsfejl er en stor del af grunden til det dobbelte bogholderis udbredelse igennem århundreder, hvor regnskabsføring skete med pen og blæk uden moderne hjælpemidler. I dag benytter computerprogrammer sig af denne egenskab, og denne fejlkontrol sker automatisk i moderne bogføringssystemer, hvilket hjælper bogholderne med at udarbejde et korrekt regnskab. </p> <div class="mw-heading mw-heading2"><h2 id="De_fem_grundlæggende_kontotyper_i_regnskabsvæsen"><span id="De_fem_grundl.C3.A6ggende_kontotyper_i_regnskabsv.C3.A6sen"></span>De fem grundlæggende kontotyper i regnskabsvæsen</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Debet_og_kredit&veaction=edit&section=1" title="Redigér afsnit: De fem grundlæggende kontotyper i regnskabsvæsen" class="mw-editsection-visualeditor"><span>redigér</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Debet_og_kredit&action=edit&section=1" title="Edit section's source code: De fem grundlæggende kontotyper i regnskabsvæsen"><span>rediger kildetekst</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Regnskabsvæsen indeholder fem grundlæggende kontotyper<sup id="cite_ref-Pieters_2009_1-0" class="reference"><a href="#cite_note-Pieters_2009-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup>; <a href="/wiki/Aktiv" title="Aktiv">Aktiver</a> (engelsk: <i>assets</i>), <a href="/wiki/Passiv_(regnskab)" title="Passiv (regnskab)">Passiver</a> (<i>liabilities</i>), <a href="/wiki/Egenkapital" title="Egenkapital">Egenkapital</a> (<i>equity</i>), <a href="/wiki/Oms%C3%A6tning" title="Omsætning">Omsætning</a> (<i>income</i>) og <a href="/wiki/Omkostning" title="Omkostning">Omkostninger</a> (<i>expenses</i>). Omsætning skal forstås som en indtægt, og må ikke forveksles med hverken indtjening, <a href="/wiki/Overskud" title="Overskud">overskud</a> eller <a href="/wiki/Profit" class="mw-redirect" title="Profit">profit</a> (Π). For alle fem gælder, at de kan påvirkes i positiv eller negativ retning. Det er en misforståelse at tro at en kreditpostering altid medfører en positiv transaktion, og tilsvarende må debet ikke automatisk opfattes som en negativ størrelse. </p><p>Aktivkonti (fx bankkonti) ses dog omtalt som debetkonti (<i>debit accounts</i>), fordi disse har den egenskab, at en debetpostering medfører en <i>forøgelse</i> af kontoens saldo, men udtrykket er uhensigtsmæssigt, da det ikke må forveksles med en debitorkonto. Sidstnævntes modstykke er en kreditorkonto, og de bruges til at opgøre hhv. fordringer på kunder (debitorkonti) og kreditorers fordringer på firmaet selv (kreditorkonti). </p><p>Når et firma har købt et aktiv (fx en montørvogn), vil transaktionen påvirke debetsiden af firmaets aktivkonto som vist herunder: </p> <table class="wikitable"> <tbody><tr> <th style="border-bottom:3px solid black" colspan="2">Aktiver </th></tr> <tr> <th style="border-right:3px solid black">Debet (D)</th> <th>Kredit (K) </th></tr> <tr> <td style="border-right:3px solid black">X</td> <td>  </td></tr></tbody></table> <p>I eksemplet ovenfor angiver "X"'et i debetkolonnen at en debettransaktion på en aktivkonto vil <i>forøge</i> aktivkontoens saldo (summen af debetposteringer minus summen af kreditposteringer), idet en debitering af en aktivkonto udgør en forøgelse. Den ovenstående aktivkonto er blevet <b>forøget</b> med værdien X, dvs. <a href="/wiki/Postering_(regnskab)" title="Postering (regnskab)">posteringen</a> har opskrevet kontoens saldo med X kr. </p><p>Modsat gælder at for nedenstående passivkonto vil posteringen X i kreditkolonnen medføre en <b>forøgelse</b> af passivkontoens saldo (summen af kreditposteringer fratrukket summen af debetposteringer), idet en kreditering af en passivkonto udgør en forøgelse. </p><p>En forsimplet huskeregel er at alle regnskabsposteringer skal have både en debet- og en kredit-side, hvorefter man forestiller sig, at der er tale om en kontanttransaktion og mentalt "følger pengene". En debitering af en kontantbeholdning eller bankkonto (aktivkonto) medfører en forøgelse, og en kreditering af en aktivkonto medfører en formindskelse. Dvs. det følger logisk at et kontantsalg til en kunde vil betyde en <i>debitering</i> af en aktivkonto (kassebeholdningen) og dermed en <i>kreditering</i> af en omsætningskonto (varesalg). Tilsvarende kan huskereglen anvendes i ovenstående eksempel med indkøb af en montørbil; da firmaet har afholdt en udgift medfører det, at en aktivkonto (driftskontoen i banken) krediteres for købssummen, ergo følger det logisk at modposten er en debitering af aktivkontoen. Huskereglens forsimpling består i udeladelsen af både debitor- og kreditorkonti samt indgående og udgående <a href="/wiki/Moms" title="Moms">moms</a>. </p><p>Alle "regnskabskolonner" i dette afsnit bliver <b>forøget</b> når der foretages en postering i kolonnen mærket "X". </p> <table class="wikitable"> <tbody><tr> <th style="border-bottom:3px solid black" colspan="2">Passiver </th></tr> <tr> <th style="border-right:3px solid black">Debet (D)</th> <th>Kredit (K) </th></tr> <tr> <td style="border-right:3px solid black"> </td> <td>X </td></tr></tbody></table> <table class="wikitable"> <tbody><tr> <th style="border-bottom:3px solid black" colspan="2">Omsætning </th></tr> <tr> <th style="border-right:3px solid black">Debet (D)</th> <th>Kredit (K) </th></tr> <tr> <td style="border-right:3px solid black"> </td> <td>X </td></tr></tbody></table> <table class="wikitable"> <tbody><tr> <th style="border-bottom:3px solid black" colspan="2">Omkostninger </th></tr> <tr> <th style="border-right:3px solid black">Debet (D)</th> <th>Kredit (K) </th></tr> <tr> <td style="border-right:3px solid black">X</td> <td>  </td></tr></tbody></table> <table class="wikitable"> <tbody><tr> <th style="border-bottom:3px solid black" colspan="2">Egenkapital </th></tr> <tr> <th style="border-right:3px solid black">Debet (D)</th> <th>Kredit (K) </th></tr> <tr> <td style="border-right:3px solid black"> </td> <td>X </td></tr></tbody></table> <p>Opsummering af de fem kontotyper. Posteringer i kolonnen mærket med "+" vil forøge den pågældende kontos værdi, posteringer i kolonnen med med "-" vil reducere kontoens værdi: </p> <table class="wikitable"> <tbody><tr> <th>Kontotype </th> <th>Debet </th> <th>Kredit </th></tr> <tr> <td>Aktiv </td> <td>+ </td> <td>− </td></tr> <tr> <td>Passiv </td> <td>− </td> <td>+ </td></tr> <tr> <td>Omsætning </td> <td>− </td> <td>+ </td></tr> <tr> <td>Omkostninger </td> <td>+ </td> <td>− </td></tr> <tr> <td>Egenkapital </td> <td>− </td> <td>+ </td></tr></tbody></table> <div class="mw-heading mw-heading2"><h2 id="Debetkort_og_kreditkort">Debetkort og kreditkort</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Debet_og_kredit&veaction=edit&section=2" title="Redigér afsnit: Debetkort og kreditkort" class="mw-editsection-visualeditor"><span>redigér</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Debet_og_kredit&action=edit&section=2" title="Edit section's source code: Debetkort og kreditkort"><span>rediger kildetekst</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Debetkort og kreditkort er kreative udtryk, der bruges af bankindustrien til at markedsføre og identificere hvert kort.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> Fra kortholders synspunkt indeholder en kreditkortkonto normalt en kreditsaldo, en debetkortkonto indeholder normalt en debetsaldo. Et betalingskort bruges til at foretage et køb med egne penge. Et kreditkort bruges til at foretage et køb ved at låne penge.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Kilder">Kilder</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Debet_og_kredit&veaction=edit&section=3" title="Redigér afsnit: Kilder" class="mw-editsection-visualeditor"><span>redigér</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Debet_og_kredit&action=edit&section=3" title="Edit section's source code: Kilder"><span>rediger kildetekst</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r11780210">.mw-parser-output .reflist{font-size:90%;margin-bottom:0.5em;list-style-type:decimal}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-Pieters_2009-1"><span class="mw-cite-backlink"><a href="#cite_ref-Pieters_2009_1-0">^</a></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r11752076">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free a,.mw-parser-output .citation .cs1-lock-free a{background:linear-gradient(transparent,transparent),url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited a,.mw-parser-output .id-lock-registration a,.mw-parser-output .citation .cs1-lock-limited a,.mw-parser-output .citation .cs1-lock-registration a{background:linear-gradient(transparent,transparent),url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription a,.mw-parser-output .citation .cs1-lock-subscription a{background:linear-gradient(transparent,transparent),url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:linear-gradient(transparent,transparent),url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:#d33}.mw-parser-output .cs1-visible-error{color:#d33}.mw-parser-output .cs1-maint{display:none;color:#3a3;margin-left:0.3em}.mw-parser-output .cs1-format{font-size:95%}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}</style><cite id="CITEREFPieters2009" class="citation book cs1">Pieters, A. Dempsey, H. N. (2009). <i>Introduction to financial accounting</i> (7th udgave). Durban: Lexisnexis. <a href="/wiki/Internationalt_Standardbognummer" title="Internationalt Standardbognummer">ISBN</a> <a href="/wiki/Speciel:ISBN-s%C3%B8gning/978-0-409-10580-3" title="Speciel:ISBN-søgning/978-0-409-10580-3"><bdi>978-0-409-10580-3</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Introduction+to+financial+accounting&rft.place=Durban&rft.edition=7th&rft.pub=Lexisnexis&rft.date=2009&rft.isbn=978-0-409-10580-3&rft.aulast=Pieters&rft.aufirst=A.+Dempsey%2C+H.+N.&rfr_id=info%3Asid%2Fda.wikipedia.org%3ADebet+og+kredit" class="Z3988"></span></span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><a href="#cite_ref-2">^</a></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://diffbetween.org/difference-between-credit-card-and-debit-card/">Difference between Credit Card and Debit Card</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20120223115952/http://diffbetween.org/difference-between-credit-card-and-debit-card/">Arkiveret</a> 23. februar 2012 hos <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>. Diffbetween.org (8 February 2012). Retrieved on 4 May 2012.</span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><a href="#cite_ref-3">^</a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r11752076"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.youtube.com/watch?v=gaZiAiETW_Y">"Accounting made easy 4 – Debits and Credits"</a><span class="reference-accessdate">. Hentet 13. marts 2011</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Accounting+made+easy+4+%E2%80%93+Debits+and+Credits&rft_id=https%3A%2F%2Fwww.youtube.com%2Fwatch%3Fv%3DgaZiAiETW_Y&rfr_id=info%3Asid%2Fda.wikipedia.org%3ADebet+og+kredit" class="Z3988"></span></span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><a href="#cite_ref-4">^</a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r11752076"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://laanius.dk/slut-med-dyre-kviklan-efter-ny-aftale/">"Slut med dyre kviklån efter ny aftale"</a>. <i>Laanius.dk</i><span class="reference-accessdate">. Hentet <span class="nowrap">2022-01-18</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Laanius.dk&rft.atitle=Slut+med+dyre+kvikl%C3%A5n+efter+ny+aftale&rft_id=https%3A%2F%2Flaanius.dk%2Fslut-med-dyre-kviklan-efter-ny-aftale%2F&rfr_id=info%3Asid%2Fda.wikipedia.org%3ADebet+og+kredit" class="Z3988"></span></span> </li> </ol></div></div> <ul><li><a rel="nofollow" class="external text" href="http://saldi.dk/dok/selvstudie/selvstudie_06.pdf">Saldi Det frie danske økonomiprogram – Selvstudie</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20110926184855/http://saldi.dk/dok/selvstudie/selvstudie_06.pdf">Arkiveret</a> 26. september 2011 hos <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> side 3</li></ul> <div class="navbox-styles"><style data-mw-deduplicate="TemplateStyles:r11759279">.mw-parser-output .hlist dl,.mw-parser-output .hlist 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