debit

名词 debit:

1. an accounting entry acknowledging sums that are owing
   同义词：debit entry

动词 debit:

1. enter as debit

1. Is this item a debit or a credit?
   这笔帐属於借方还是属於贷方?
2. Debit 50 to me.
   把50英镑记入我的帐户借方。
3. Debit 5 against my account.
   在我的帐户借方记入5英镑。
4. My bank account shows two debits of 5 each.
   我的银行帐户借方记入了两笔5英镑的款项。
5. She/Her account was debited with 50.
   在她的帐户借方记入了50英镑。

deb.it

n.（名词）
An item of debt as recorded in an account.
借方：记录在帐本里的负债项目

An entry of a sum in the debit or left-hand side of an account.
借方帐目：记载在借项中或帐簿左边的一笔款项
The sum of such entries.
借方总金额
The left-hand side of an account or accounting ledger where bookkeeping entries are made.
帐簿上的借方：记入簿记帐目的帐簿或分类帐的左方
A drawback; a detriment.
缺点；弊端
v.tr.（及物动词）
deb.it.ed,deb.it.ing,deb.its
To enter (a sum) on the left-hand side of an account or accounting ledger.
记入借方：把（一笔款项）记入帐簿或分类帐的左方
To charge with a debit:
用记入借方的款项索价：
例句：
The bank debited my account for the overdrawn check.
银行在我帐户的借方透支的金额

来源：
Middle English debite
中古英语 debite
from Latin dôbitum [debt] * see debt
源自 拉丁语 dôbitum [欠债] *参见 debt