debit

引き落とす、借方に記入する

口座に請求額を記録する。多くはその金額を引き落とす。

やさしい英語で： To record an amount charged to an account, often by taking money from it.

• They debit my account each month.
• The bank debited the fee yesterday.
• Will you debit the payment from my account?

使い方： debit an account with something (The bank debited my account with the annual fee.); debit something from an account (They debited twenty pounds from my account.)

類義語： charge

反対語： credit

よく使う表現： debit an account, debit someone’s account

売掛金を借方に記入する

誰かが会社に払うべきお金を、勘定の左側に記入する。

やさしい英語で： To enter money someone owes a business on the left side of an account.

• Debit the receivable when recording the sale.
• The accountant debited accounts receivable for the unpaid invoice.
• We debit the customer’s account before the payment arrives.

使い方： debit an account for something (Debit accounts receivable for the amount owed by the customer.)

反対語： credit

よく使う表現： debit accounts receivable, debit the receivable

借方、借方記入

勘定の左側に記す金額。借りや支出を示すことが多い。

やさしい英語で： An amount recorded on the left side of an account, often showing money owed or spent.

• Enter the amount as a debit.
• The accountant checked each debit in the ledger.
• The debit column showed several new entries.

類義語： debit entry

反対語： credit

よく使う表現： debit entry, debit column