debit entry [经] 借方分录
- The company shall implement double entry( debit entry and credit entry) and accrual basis in Accounting.
公司采用国际通用的权责发生制和借贷记帐法记帐。 - Receiver: An individual, corporation or other entity who has authorized an Originator to initiate a credit or debit entry to a transaction account held at an RDFI.
接收人:在RDFI的帮助下,给发起人授信或授权其在交易账户中进行记入借方操作的个人、司或其他实体。 - 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 si
记录在账户左方即借方的金额称为借项,即借方分录,而记录在账户右方即贷方的金额称为贷项,即贷方分录。
debit entry[ noun ]
an accounting entry acknowledging sums that are owing
<noun.possession>