debit entry

同根派生

A debit entry increases an asset account while a credit entry decreases it.
借方記錄增加資産賬戶的數額，而貸方記錄會減少這個賬戶的金額。
The company shall implement double entry(debit entry and credit entry) and accrual basis in Accounting.
公司採用國際通用的權責發生制和借貸記帳法記帳。
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.
記錄在賬戶左方即借方的金額稱爲借項,即借方分錄,而記錄在賬戶右方即貸方的金額稱爲貸項,即貸方分錄。
Debit entry in balance of payments
國際收支借方項目
A ecific format is used in journalizing （recording） tra actio in a General Journal.The debit entry is listed first；
一個特別的形式被使用在縂長中的記錄日志中（日記帳）。