debits

英 [ˈdebɪts]

美 [ˈdebɪts]

n.  借记; 借方; 收方; 借项
v.  记入(账户)的借方; 借记
debit的第三人称单数和复数

柯林斯词典

• VERB 记入（账户）的借方
  When your bankdebitsyour account, money is taken from it and paid to someone else.
  1. We will always confirm the revised amount to you in writing before debiting your account.
     在记入您账户的借方之前，我们总是会就发生变动的数额书面通知您。
• N-COUNT (银行账户的)借记，借入
  Adebitis a record of the money taken from your bank account, for example when you write a cheque.
  1. The total of debits must balance the total of credits.
     借记总额必须与贷记总额相平衡。
• See also:direct debit

双语例句

• In a journal entry, the debits and credits for given transaction are recorded together, but when the transaction is recorded in the ledger, the debits and credits are entered in different accounts.
  在序时帐上记帐时，既定买卖营业的收方和贷方一起被记载，但在分类帐记载中，一笔买卖营业的收方和贷方进入不同的帐户中。
• The difference of amounts between the total debits and the total credits in an account is called the balance.
  在一个账户中，借项总额和贷项总额的差称为余额。
• It is fairly easy to tell if debits don't equal credits.
  很容易判别借方与贷方是否相等。
• If the debits exceed the credits, the account has a debit balance; if the credits exceed the debits, the account has a credit balance.
  如果借项超过贷项，账户有借方余额，如果贷项超过借项，账户则有贷方余额。
• You should not be teaching debits and credits; they are a holdover from the past that were needed to balance entries and accounts before we had computers.
  我们在这堂课中不会教“借方”与“贷方”，它们是在过去我们还没有计算机的时候，用来平衡帐户帐项而延续至今的名词。
• It is used to verify that the debits credits are equal at the start of the next accounting period.
  它通常被用于确认下一会计年度的期初借贷方是否平衡。
• Does this item go among the credits or the debits?
  这笔账应记入贷方还是借方？
• The total of debits must balance the total of credits.
  借记总额必须与贷记总额相平衡。
• This is consistent with the rule that increases in owner's equity are recorded by credits and decreases are recorded by debits.
  这与业主权益的增加用贷项记录和业主权益的减少用借项记录的规则是一致的。
• A document showing credits and debits.
  表示信誉和借款的文件。