debits
n. 借方,借(debit 的复数)
v. 记入借方(debit 的三单形式)
例句
The total of debits must balance the total of credits.
借方总额必须和贷款总方相抵。
《柯林斯英汉双解大词典》
The statement of total debits and credits is known as a balance.
总的借贷报表称作借贷平衡表。
Double-entry means you have done both the debits and the credits.
复式记账表示需要同时录入,借和贷两项。