debit entry

1. The debit portion of the entry allocates this expired cost to expense.
   分录的借记方将已使用了的成本部分分配到费用账户。
2. The debit and credit double entry bookkeeping technique is to be used for recording ALT accounting transactions.
   会计上所有交易的记录都采用借贷复式记账法。
3. To record a transaction in a journal in terms of debit and credit is referred to as making a journal entry or journalizing.
   用借项和贷项在日记帐中记录一笔业务叫做日记帐分录或记日记帐。
4. Account created by the debit part of the entry is closed into the Income Summary account in the same manner as any other expense account.
   上述分录中借记的坏账损失像其他费用一样结转到收益汇总账户。
5. An entry made on the left hand side or column of an account is called a debit, which an entry made on the right hand side or column is called a credit.
   在账户左边或左边栏目的分录叫借方，在右边或右边栏目的分录叫贷方。
6. Besides date, account title, debit, and credit, the journal usually includes a brief explanation for the entry.
   日记帐除日期，账户名称，借方和贷方外，通常还包括对分录的简要说明。
7. The company shall implement double entry ( debit entry and credit entry) and accrual basis in Accounting. Implementation of Decision Support System in International Borrowing in Loans Based on Data Mining
   公司采用国际通用的权责发生制和借贷记帐法记帐。基于数据挖掘的借用国际信贷决策支持系统的实现

noun

1. an accounting entry acknowledging sums that are owing

   Synonym:    debit