1.
debit side
【会】增入栏, 借方, 借项, 借记
2.
compute credits and debits of an account.
计算贷方和借方的差额。
3.
offset deBits against credits
进行借方贷方冲帐结算
4.
To charge with a debit
用记入借方的款项索价
5.
domestic exchange settlement account debit
国内汇兑结算帐户借方
6.
The account of withdrawals has debit balances.
费用账户有借方余额。
7.
This matrix is condensed by the equation.
此矩阵借方程缩聚。
8.
account rendered
(指贷方交给借方审查和清算的) 借贷细帐
9.
In this transaction the lender is essentially lending more money to its debtor.
在这种情况下，贷方会把更多的钱借给借方。
10.
When a person borrows money and delivers goods as security, he gives the lender a "bill of sale", i. e. permission to sell the goods if the money is not returned on the stated day.
（借贷款时用私人财产作为抵押由借方出据给借主的）动产抵押据。
11.
Is this item a debit or a credit?
这笔帐属於借方还是属於贷方?
12.
Does this item go among the credits or the debits?
这笔账应记入贷方还是借方?
13.
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。
14.
Debit￡70 against Mr Smith/ Mr Smith's account.
将70英镑记入史密斯先生账户的借方。
15.
The bank debited my account for the overdrawn check.
银行在我帐户的借方透支的金额.
16.
compound journal entry
贷借方多项分录式，分项分录式日记帐
17.
Do you have lodging for tonight?
你今晚有借宿的地方吗?
18.
by [through] the instrumentality of...
以…为方法,借…的帮助