debit
英['debit]美['debit]
n.
1.(簿记中的)收方，借方
2.从账户中提取的款项
v.[T]
1.记入(账户)的借方
1.(簿记中的)收方，借方
2.从账户中提取的款项
v.[T]
1.记入(账户)的借方
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- Bank service charges (debit memorandum) of 1 was not included in the bank statement.
银行手续费（借项通知单）1美元,未列在银行对账单上。收藏 - Account created by the debit part of the entry is closed into the Income Summary account in the same manner as any other expense account.
上述分录中借记的坏账损失像其他费用一样结转到收益汇总账户。收藏 - In that case, the closing of the income summary account requires a debit to the owner's capital account and a credit to the income summary account.
在这种情况下,结清收益汇总账户要求借记业主资本账户并贷记收益汇总账户。收藏 - Debit 10 pounds against Mr. Smith's account.
把10镑记入史密斯先生的账目(借方)中。收藏 - To the bad; (used to describe a financial position)in debit
(用以形容财务状况)亏损,负债收藏
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