debt items借方: debit; debit side; debtor项: nape借方: debit; debit side; debtor 此款应记入谁的帐户的借方? to whom shall i debit this sum?; 借方对销 contra debit; 借方差额 debit balance; 借方卡 debit card平方项: quadratic term地方项目: local project下载手机词典可随时随地查词查翻译