debits

英 [ˈdebɪts] 美 [ˈdebɪts]

n.  借记; 借方; 收方; 借项
v.  记入(账户)的借方; 借记
debit的第三人称单数和复数

柯林斯词典

  1. VERB 记入（账户）的借方
    When your bank debits your account, money is taken from it and paid to someone else.
    1. We will always confirm the revised amount to you in writing before debiting your account.
      在记入您账户的借方之前，我们总是会就发生变动的数额书面通知您。
  2. N-COUNT (银行账户的)借记，借入
    A debit is a record of the money taken from your bank account, for example when you write a cheque.
    1. The total of debits must balance the total of credits.
      借记总额必须与贷记总额相平衡。
  3. See also: direct debit
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双语例句

  1. The statement of total debits and credits is known as a balance.
    总借记和总贷记的结算即账户余额。
  2. The total of debits must balance the total of credits.
    借记总额必须与贷记总额相平衡。
  3. Does this item go among the credits or the debits?
    这笔账应记入贷方还是借方？
  4. Check that the overall sum of debits and credits for the transaction match.
    检查此次交易的借贷总和是否相符。
  5. The debits and credits should theoretically balance out over a few weeks.
    经过数周后借贷双方在理论上应取得平衡。
  6. You should not be teaching debits and credits; they are a holdover from the past that were needed to balance entries and accounts before we had computers.
    我们在这堂课中不会教“借方”与“贷方”，它们是在过去我们还没有计算机的时候，用来平衡帐户帐项而延续至今的名词。
  7. You will become familiar with accounting debits and credits as we show you how to record transactions.
    你会熟悉会计的借方与贷方就如你是如何记录各项业务的。
  8. It is fairly easy to tell if debits don't equal credits.
    很容易判别借方与贷方是否相等。
  9. ( accounting) total debits and credits are equal.
    （会计学）总共的借、贷相等。
  10. By adding all the debit balances and all the credit balances, the accountant can see whether total debits equal to total credits.
    通过添加所有的借方和贷方平衡表，会计人员可以发现借方合计等于贷方合计。
  11. The difference of amounts between the total debits and the total credits in an account is called the balance.
    在一个账户中，借项总额和贷项总额的差称为余额。
  12. Double-entry means you have done both the debits and the credits.
    复式记账表示需要同时录入，借和贷两项。
  13. A document showing credits and debits.
    表示信誉和借款的文件。
  14. In a journal entry, the debits and credits for given transaction are recorded together, but when the transaction is recorded in the ledger, the debits and credits are entered in different accounts.
    在序时帐上记帐时，既定买卖营业的收方和贷方一起被记载，但在分类帐记载中，一笔买卖营业的收方和贷方进入不同的帐户中。
  15. Checks, credit transfers and direct debits can be denominated in them;
    支票，转帐和直接借记业务可以通过欧元进行交易；
  16. Ck, I will go through your debits and credits for today's transactions as soon as I finish the cash count.
    好的。核实完现金帐目后，我就检查您今天业务中的借入出和贷出的情况。
  17. As previously explained, all debits and credits in the ledger are posted from the journal.
    如前所述，在分类账中所有的借项和贷项都是从日记账中过入的。
  18. It is used to verify that the debits credits are equal at the start of the next accounting period.
    它通常被用于确认下一会计年度的期初借贷方是否平衡。
  19. Seen in this light, the issue becomes one of internal debits and credits in government accounts: a fiscal problem, in other words.
    从这点看，这个问题就变成了政府账户上的内部借贷问题，换言之，财政问题。
  20. It also helped other commercial banks expand debits and debts via new tools and strengthen competitiveness.
    这也帮助其他的商业银行通过金融工具扩大借方和贷方，并且加强竞争。
  21. The periodic system of inventory accounting requires that acquisition of merchandise be recorded by debits to a purchases account.
    定期盘存制要求企业购入商品时，借记购货账户。
  22. This is consistent with the rule that increases in owner's equity are recorded by credits and decreases are recorded by debits.
    这与业主权益的增加用贷项记录和业主权益的减少用借项记录的规则是一致的。
  23. Cannot copy a subscription database to an existing database. Debits to Factory Overhead come from various sources.
    无法将订阅数据库复制到现有数据库中。制造费用借方数据有几种来源。
  24. If the debits exceed the credits, the account has a debit balance; if the credits exceed the debits, the account has a credit balance.
    如果借项超过贷项，账户有借方余额，如果贷项超过借项，账户则有贷方余额。
  25. Compute credits and debits of an account.
    计算贷方和借方的差额。
  26. Being debits always recorded in amounts equal to credits, the debits and credits should always equal each other.
    因为借贷所记的金额是相等的，所以借与贷必须相等。
  27. After the main block repeatedly processes each input record, we now have a fairly comprehensive record of debits and credits broken down by category and by month.
    主块重复处理了每一行记录之后，现在我们有了关于比较全面的、按分类帐和按月份划分的借方和贷方记录。
  28. A central collection place where banks exchange checks or drafts; participants maintain an account against which credits or debits are posted.
    银行交换支票或票据的集中地；参与者主张在贷方和借方邮递的基础上的账目。
  29. Upon receipt of an advance payment from a customer, the company debits Cash and credits a liability account such as Unearned Revenue, or Customers 'Deposits.
    以顾客提前支付的款项为依据，公司借记现金并贷记一个负债账户如预收收入，或顾客存款。政府对公司超额利润的依法征收。
  30. The current account balance puts above the line all credits and debits representing flows of goods, services, and gifts.
    经常项目差额把表示商品、劳务和赠与等流量的全部贷方和借方项目都放在线之上。
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