debit side
【会】增入栏, 借方, 借项, 借记
sundry credits (debits)
杂项贷项（借项）杂项贷差
deferred tax credit or debit
递延税金贷项或借项
amount applied as credits against contributions due from...
记入... 捐款借项的数额
a debt or an entry in an account recording.
帐目上记录负债的借项或项目.
an entry of a sum in the debit or left-hand side of an account.
记载在借项中或帐簿左边的一笔款项.
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。
The act of recording a debit in an accounting is called debiting the account.
在帐户上记录一个借项的行为叫做借记帐户。
The act of recording a debit in accounting is called debiting the account; the recording of a credit is called crediting the account.
在会计上记录一个借项称为借记,而记录一个贷项则称为贷记。
a credit sale is recorded by debiting or charging accounts Receivable and by crediting the Sales account.
赊销记人借项，或记人应收帐款销售帐的贷项。
There are only two money columns in a general journal, one for debits and the other for credits.
普通日记账只有两个金额栏,一个借项,一个贷项,
deferred charges
延期费; 预付 款; 滚存[递延]费用; 递延借项
borrowing upon stock
以公债形式借取款项
To charge with a debit
用记入借方的款项索价
compound journal entry
贷借方多项分录式，分项分录式日记帐
interest paid on credits withdrawn during year
本年度内各项借款所付利息
To borrow Money on the credit of the United States;
以合众国的名义借贷款项；
To consider or record as a loss.Often used with off.
记在借方项下。常与off连用
