| 单词 | 借方 |
| 释义 | 〔debit〕The left-hand side of an account or accounting ledger where bookkeeping entries are made.帐簿上的借方：记入簿记帐目的帐簿或分类帐的左方〔balance〕To compute the difference between the debits and credits of (an account).计算收支差额：计算借方和贷方（在总数上）的差额〔ledger〕A book in which the monetary transactions of a business are posted in the form of debits and credits.分类帐：将业务中的货币交易记录下来的帐本，分借方和贷方〔balance〕Equality of totals in the debit and credit sides of an account.收支平衡：在帐目中借方和贷方总数相等〔balance〕To reconcile or equalize the sums of the debits and credits of (an account).使收支平衡：使借方和贷方的总额数相符或相等〔debit〕The bank debited my account for the overdrawn check.银行在我帐户的借方透支的金额〔balance〕The difference between such totals, either on the credit or the debit side.收支差额：无论是贷方还是借方在总数上的差额〔debit〕An item of debt as recorded in an account.借方：记录在帐本里的负债项目 |
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