China Orb, online Chinese to English dictionary with nearly 1 million entries and plenty of excellent examples. The pin yin and pronunciation sound of Chinese wrods are provided. China Orb includes a lot of Chinese professional terms in many industries such as Medicine, Chemistry, Mechanism, Electricity, Computer, Economy, Law, Architecture. If you can not find satisfying translation elsewhere,try China Orb Chinese to English dictionary.

China Orb, online English to Chinese dictionary with more than 1 million entries and plenty of excellent examples. China Orb includes a lot of English professional terms in many industries such as Medicine, Chemistry, Mechanism, Electricity, Computer, Economy, Law, Architecture. If you can not find satisfying translation elsewhere,try China Orb English to Chinese dictionary.

Chinese-English Dictionary with Sound
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借方分录
Simplified 借方分录
Traditional 借方分錄
Pin Yin
jie4 fang1 fen1 lu4
English
  • [Economy] debit entry
Examples:
1. 记录在账户左方即借方的金额称为借项,即借方分录,而记录在账户右方即贷方的金额称为贷项,即贷方分录。
An amount recorded on the left or debit side of an account is called a debit, or a debit entry; an amount entered on the right or credit side is called a credit, or a credit entry.