debit item

英 [ˈdebɪt ˈaɪtəm]

美 [ˈdebɪt ˈaɪtəm]

借项

经济

双语例句

• Debit: an item of debt as recorded in an account.
  借方：记录在帐本里的负债项目。
• Capital inflow shall be recorded as a credit item, while capital outflow shall be recorded as a debit item in the capital account.
  资本流入记入资本项目中的贷方，资本流出记入借方。