Entry on the left side of a double-entry bookkeeping system that represents the addition of an asset or expense or the reduction to a liability or revenue. (See credit.) 财务报表上的一个词条, 是指在一个账户的左方记一项分录, 表明扣减一定数目的资金, 与贷记相反。 debit balance[会]借方余额...