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

• Compute credits and debits of an account.
  计算贷方和借方的差额。
• Checks, credit transfers and direct debits can be denominated in them;
  支票，转帐和直接借记业务可以通过欧元进行交易；
• You will become familiar with accounting debits and credits as we show you how to record transactions.
  你会熟悉会计的借方与贷方就如你是如何记录各项业务的。
• ( accounting) total debits and credits are equal.
  （会计学）总共的借、贷相等。
• A document showing credits and debits.
  表示信誉和借款的文件。
• Check that the overall sum of debits and credits for the transaction match.
  检查此次交易的借贷总和是否相符。
• As previously explained, all debits and credits in the ledger are posted from the journal.
  如前所述，在分类账中所有的借项和贷项都是从日记账中过入的。
• 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。
• 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。
• The debits and credits should theoretically balance out over a few weeks.
  经过数周后借贷双方在理论上应取得平衡。