v. 记入借方（debit 的过去式和过去分词）
1.The account monthly service fee will be debited from the HKD Savings account.
户口服务月费将于港元储蓄帐户内扣除。
2.Her husband debited all the money against her account and then escaped to America.
她丈夫把她存折上所有的钱都取走了然后逃亡美国。
3.Therefore, the estimated cost of this coal is debited to the Inventory account.
因此煤的预计成本借记到存货账户。
4.Such receipts are debited to the Cash account, thus increasing the asset.
这些收入都记入现金帐的借方，因此，增加了资产。
5.At the end of the day, Cash must be debited, and Sales must be credited.
一天完毕后，现金必需被记入借方，发卖额必需被记入贷方。
6.If any charges are to be made they are debited either quarterly or half-yearly.
如果收取费用，这些费用按季度或半年借记账户。
7.When an amount is entered on the left of an account, it is a debit, and the account is said to be debited.
当一个数额记在帐户的左边，它就是借方记录，称这个帐户被借记。