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1 debit
debit [ˈdebɪt]1. noundébit m3. compounds* * *['debɪt] 1.Finance noun débit m2.3.debit entries — sommes fpl inscrites au débit
transitive verb débiter [account] ( with de) -
2 debit
A n débit m.B modif [account, balance] débiteur/-trice ; debit entries sommes fpl inscrites au débit ; on the debit side Accts au débit ; on the debit side… fig l'inconvénient c'est que…C vtr débiter ; to debit a sum to sb's account, to debit sb ou sb's account with a sum débiter le compte de qn d'une somme.
См. также в других словарях:
debit balance — The balance of an account whose total debit entries exceed the total of the credit entries. Debit balances represent expenditure and assets … Accounting dictionary
debit balance — The balance of an account whose total debit entries exceed the total of the credit entries. Debit balances represent expenditure and assets … Big dictionary of business and management
debit — [deb′it] n. [LME & OFr debite < L debitum, what is owing, debt; neut. pp. of debere: see DEBT] 1. Accounting a) the left hand side of an account, where entries are made showing an increase in assets, a decrease in liabilities, etc. b) such an… … English World dictionary
debit — /deb it/, n. 1. the recording or an entry of debt in an account. 2. Bookkeeping. a. that which is entered in an account as a debt; a recorded item of debt. b. any entry or the total shown on the debit side. c. the left hand side of an account on… … Universalium
debit — /ˈdɛbət / (say debuht) noun 1. the recording of an entry of debt in an account. 2. Bookkeeping a. that which is entered in an account as a debt; a recorded item of debt. b. any entry, or the total shown, on the debit side. c. the side (left side) …
debit entry — An accounting transaction under *double entry bookkeeping that increases *assets and *expenses, or reduces liabilities, *revenues, and *equity A debit entry has a corresponding *credit entry (or credit entries) of equal value … Auditor's dictionary
debit balance — Account balance showing money owed to lender or seller. Accounting condition where there is an excess of debit over credit entries … Black's law dictionary
debit balance — Account balance showing money owed to lender or seller. Accounting condition where there is an excess of debit over credit entries … Black's law dictionary
debit entry — An entry made in double entry book keeping on the left hand side of an account. It records either an increase in an asset or expense or a decrease in a liability, revenue, or equity item. For example, cash paid into the bank from a debtor will… … Accounting dictionary
Adjusting entries — In accounting/accountancy, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. The revenue recognition principle is the basis of… … Wikipedia
trial balance — TB A listing of all *accounts in a *general ledger. Under the conventions of *double entry bookkeeping, transactions are recorded through corresponding *debit and *credit entries of equal value. A trial balance is a means of establishing the… … Auditor's dictionary