帳簿上的借方
把「出去的錢」正式記下來：會計把這類金額寫在固定的一欄，那一欄就叫借方。
debit (account entry) · noun · B2
An entry in an account showing money spent or still owed.
借方；借項
核心畫面
Picture your bank balance and an arrow pointing away from it. Money leaves; the number goes down. Everything this word does keeps that direction — the amount that left, the column where such amounts are written, the act of taking it out, and even a way of talking about the minus side of any list of pros and cons. Its opposite, credit, is the arrow pointing the other way.
可以想成：你的帳戶餘額旁邊有一個往外的箭頭。錢出去了，數字變小。這個字所有的用法都保留著那個方向——出去的那筆金額、…更多收起
可以想成：你的帳戶餘額旁邊有一個往外的箭頭。錢出去了，數字變小。這個字所有的用法都保留著那個方向——出去的那筆金額、記錄這些金額的那一欄、把錢取出的動作，甚至用來談一份優缺點清單裡「扣分」的那一邊。它的相反詞 credit 就是箭頭反過來。From the picture
談優缺點時「扣分」的那一邊
把帳簿的兩欄借去講評價：好處記在一邊，壞處記在「出去」的那一邊，於是 debit 成了缺點的代稱。
on the debit side · noun · B2
used in the phrase on the debit side to say that something is a disadvantage, especially after you have named the advantages.
不利的一面
Also in this word
debit (account decrease) · noun · B2
a decrease in the amount of money in a bank account, for example when you take money out or pay for something.
扣款
debit (charge account) · verb · B2
To charge an amount against a bank account, so its balance falls.
扣款；扣除
原始詞典資料6 筆記錄
以下是外部詞典記錄的用法，原文照列，我們還沒有寫成教學內容。上面的說明才是我們自己寫的；有些用法可能上面已經講過了。
debitnoun/ˈdɛb.ɪt/
- 1
In bookkeeping, an entry in the left hand column of an account.
- A cash sale is recorded as debit on the cash account and as credit on the sales account.
- 2
A sum of money taken out of a bank account. Thus called, because in bank's bookkeeping a cash withdrawal diminishes the amount of money held on the account, i.e. bank's debt to the customer.
debitverb/ˈdɛb.ɪt/
- 1
To make an entry on the debit side of an account.
- The economist also observed that some of the Victoria Line's cost should be debited to existing lines, as they would benefit from the rebuilding of their interchange stations with the new tube.
- 2
To record a receivable in the bookkeeping.
- We shall debit your account for the amount of the purchase.
- We shall debit the amount of your purchase to your account.
debitadj/ˈdɛb.ɪt/
- 1
of or relating to process of taking money from an account
- 2
of or relating to the debit card function of a debit card rather than its often available credit card function
資料來源：英文維基詞典 English Wiktionary（CC BY-SA 4.0）。 原文照列，未經改寫。