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

同：	[n.] debit entry
反：	[n.] credit, credit entry [v.] credit

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
The entry to record receipt of a cash dividend consists of a debit to cash and a credit to Dividend Revenue.
收到现金股利时所作的分录是:借记现金，贷记股利收入。收藏
Deduct from the balance per the depositor's accounting records any debit memoranda issued by the bank which have not been recorded by the depositor.
对于银行借项通知应查对现金支出日记账,那些尚未在现金支出日记账中记录的银行借项通知应从存户记录的余额中扣除。收藏
This entry will debit Cash and credit Accounts Receivable--Solarwind Company.
这个会计分录是借记"现金"和贷记"应收账款-太阳风公司"。收藏
On October 3, the total amount of the debit balances for the four expense accounts is $1.
在10月3日,四个费用账户的借方余I额总计为1美元。收藏

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an accounting entry acknowledging sums that are owing
[同] debit, debit entry
[反] credit, credit entry

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