| 单词 | 记入借方 | 
| 释义 | 〔debit〕To charge with a debit:用记入借方的款项索价:〔debit〕To enter (a sum) on the left-hand side of an account or accounting ledger.记入借方:把(一笔款项)记入帐簿或分类帐的左方〔clear〕To pass through the banking system and be debited and credited to the relevant accounts:通过金融机构借贷:通过银行系统记入借方和贷方相应的帐目: | 
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