| 单词 | 借项 |
| 释义 | DEFINITIVE EXAMPLES 权威例句〔bracket〕Debit amounts are bracketed.借项数字标在括弧内。朗文当代〔debit〕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美国传统〔debit〕I forgot to enter some of the debits in my bank account register.我忘记把几笔借项记入我的银行往来账登记簿。韦氏高阶〔debit〕The account's credits were added and the debits subtracted.账户的存款增加，借项被删减。韦氏高阶〔suspense account〕A temporary account in which entries of credits or charges are made until their proper disposition can be determined.暂记帐：记录贷项或借项的帐目直到最后作出适当处理前的临时帐户美国传统The journal entry consists of three parts: a debit entry, a credit entry and a short explanation.日记账分录包括三个部分：借项、贷项和简短的说明。牛津商务We realized we had undercharged the customer and raised a debit note.我们知悉少收了顾客的钱并已发出了借项通知单。牛津商务 |
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