1. 借方分录：1139 debit card 记账卡,取款卡 | 1140 debit entry 借方分录 | 1141 debit memorandum 借方通知单

2. 借方输入：debit center 借方中心 | debit entry 借方输入 | debit item 借项

3. 借方记录：debit 借方;借记 | debit entry 借方记录 | debit item 借项

4. 借方科目：角假设 corners hypothesis | 借方科目 debit entry | 金融不稳定 financial instability

noun

1. an accounting entry acknowledging sums that are owing

Synonym: debit