debit entry

同根派生

A debit entry increases an asset account while a credit entry decreases it.
借方记录增加资产账户的数额，而贷方记录会减少这个账户的金额。
The company shall implement double entry(debit entry and credit entry) and accrual basis in Accounting.
公司采用国际通用的权责发生制和借贷记帐法记帐。
An amount recorded on the left or debit side of an account is called a debit, or a debit entry; an amount entered on the right or credit side is called a credit, or a credit entry.
记录在账户左方即借方的金额称为借项,即借方分录,而记录在账户右方即贷方的金额称为贷项,即贷方分录。
Debit entry in balance of payments
国际收支借方项目
A ecific format is used in journalizing （recording） tra actio in a General Journal.The debit entry is listed first；
一个特别的形式被使用在总长中的记录日志中（日记帐）。