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

• Does this item go among the credits or the debits?
  这笔账应记入贷方还是借方？
• Being debits always recorded in amounts equal to credits, the debits and credits should always equal each other.
  因为借贷所记的金额是相等的，所以借与贷必须相等。
• 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。
• The statement of total debits and credits is known as a balance.
  总借记和总贷记的结算即账户余额。
• Cannot copy a subscription database to an existing database. Debits to Factory Overhead come from various sources.
  无法将订阅数据库复制到现有数据库中。制造费用借方数据有几种来源。
• 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。
• Compute credits and debits of an account.
  计算贷方和借方的差额。
• 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。
• Upon receipt of an advance payment from a customer, the company debits Cash and credits a liability account such as Unearned Revenue, or Customers 'Deposits.
  以顾客提前支付的款项为依据，公司借记现金并贷记一个负债账户如预收收入，或顾客存款。政府对公司超额利润的依法征收。
• The periodic system of inventory accounting requires that acquisition of merchandise be recorded by debits to a purchases account.
  定期盘存制要求企业购入商品时，借记购货账户。