单词 | Debit |
释义 | 借方 1. A book-keeping entry made in a person’s account to record a sum owed by that person to the person in whose accounting records the entry is made. By convention debit entries are made in the left hand side of a double entry account. 2. To charge a person with a sum owing; to enter a sum owing against or to a person. See also Credit; Double entry. 1. 在某人的帳戶作出的會計記帳,用以記錄該人欠債權人的款項。習慣上借方記帳在複式帳目的左邊紀錄。2. 在帳上記入債務人的欠款,或記錄對某人的欠款。另見 Credit; Double entry。n. |
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