debit item
英 [ˈdebɪt ˈaɪtəm]
美 [ˈdebɪt ˈaɪtəm]
借项
双语例句
- Debit: an item of debt as recorded in an account.
借方：记录在帐本里的负债项目。 - Capital inflow shall be recorded as a credit item, while capital outflow shall be recorded as a debit item in the capital account.
资本流入记入资本项目中的贷方，资本流出记入借方。