debit side [会计] 借方 ; 收方 ; 借入方
Debit side of deferred tax 递延税款借项
Debit side of other deferred 其他递延借款
amount of debit side 借方金额
credit side and debit side 贷方和借方
accounts on the debit side 借方账
debit t side 借方
An entry made on the left hand side or column of an account is called a debit, while an entry made on the right hand side or column is called a credit.
在账户左边或左边栏目的分录叫借方，在右边或右边栏目的分录叫贷方。
According the most reasonable theory which I can draw, mankind is composed by a couple of contrary species, debit side and credit side.
按照我所能归纳的最好理论，人类是由两个截然不同的种族构成的，即借方与出借方。
For all of that, there is much that Mr Brown's detractors will highlight on the debit side.
尽管如此，在布朗的批评者眼中，其不足之处也同样不少。
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