debit
借方
debit
借方
Deb·it n. A debt; an entry on the debtor (Dr.) side of an account; -- mostly used adjectively; as, the debit side of an account.
Deb·it, v. t. [imp. & p. p. Debited; p. pr. & vb. n. Debiting.]
1. To charge with debt; -- the opposite of, and correlative to, credit; as, to debit a purchaser for the goods sold.
2. Bookkeeping To enter on the debtor (Dr.) side of an account; as, to debit the amount of goods sold.
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debit
n : an accounting entry acknowledging sums that are owing [syn:
debit entry] [ant: credit]
v : enter as debit [ant: credit]