Debit
01
借方, 借方記入
an entry indicating an increase in assets or an expense, and a decrease in debts or income
例
The accountant recorded the purchase as a debit.
会計士は購入を借方として記録した。
to debit
01
to record an amount on the debit side of an account in bookkeeping or accounting
例
The accountant debited the expense to the correct account.
