The act of recording a debit in an account is called debiting an account. 在賬戶(hù)上記錄一個(gè)借項的行為叫做借記帳戶(hù)。
A compound journal entry is an entry that includes debits to more than one account or more than one account. 復合日記賬分錄是一個(gè)包含多個(gè)借記賬戶(hù)或多個(gè)貸記賬戶(hù)的分錄。