借方分录

debit entries───借方分录

credit entry───[金融]贷方分录

double entry───复式簿记；复式计帐

data entry───[计]数据输入；资料登录

debit card───借记卡；签帐卡；提款卡

gain entry───得到入场权

main entry───主要款目

double-entry───复式簿记；复式计帐

refuse entry───拒绝入境

In double entry accounting, which is in almost universal use, there are equal debit and credit entries for every transaction.───在复式记帐会计(几乎普遍使用)中，每笔交易的借方和贷方记入的数字相等。

entry made on the left hand side or column of an account is called a debit, while an entry made on the right hand side or column is called a credit.───在账户左边或左边栏目的分录叫借方，在右边或右边栏目的分录叫贷方。

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。

One account will receive a "debit" entry, meaning the amount will be entered on the left side of that account.───一个科目记在借方，表示这笔金额将记在这个科目的左边。

A specific format is used in journalizing (recording) transactions in a General Journal. The debit entry is listed first;───一个特别的形式被使用在总长中的记录日志中（日记帐）。

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.

A debit entry increases an asset account while a credit entry decreases it.

The company shall implement double entry ( debit entry and credit entry ) and accrual basis in Accounting.