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汉语拼音：jiè fāng

簿记账户的左方，记载资产的增加，负债的减少和收入的减少。

1. 又叫收方。薄记帐户的左方，记载资产的增加，负债的减少和净值的减少。跟“贷方”相对。

• on the debit side of an account

  账户的借方

• Financial institutions act as intermediaries between lenders and borrowers.

  金融机构充当贷方和借方的中间人。

• Your current account is automatically debited with the amount of your purchase.

  你购物的金额会自动记入账戶借方.

• Does this item go among the credits or the debits?

  这笔账应记入贷方还是借方?

• The money will be debited from your account.

  钱会记入你账戶的借方.

• The bank debited ￡10 from my account.

  银行把10英镑记入我帐戶的借方.

• To whom shall I debit this sum?

  此款应记入谁的账户的借方?

• We will always confirm the revised amount to you in writing before debiting your account.

  在记入您账户的借方之前，我们总是会就发生变动的数额书面通知您。

• My bank account shows two debits of 5 each.

  我的银行帐户借方记入了两笔5英镑的款项.

• Is this item a debit or a credit?

  这笔帐属于借方还是属于贷方?

• To whom shall I debit the amount?

  这笔帐要记入谁的借方帐中?

• She / Her account was debited with 50.

  在她的帐户借方记入了50英镑.

• 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.

• He instructs the bank to debit his account only in respect of cheques drawn by himself.

  他通知银行仅凭他签发的支票记入他存款的借方.

• If the currency has to be paid out abroad, it is registered as a debit.

  如果需要对外付出外汇, 则应填入借方.