to make an entry on the left-hand side of an account. A term used in accounting or book-keeping which results in an increase to an asset and an expense account and decrease to a liability, revenue, or, debiteerimine - konto deebetipoolele kirjendamine, so sissekande tegemine, millega konto käive kasvab ja saldo muutub

money which a company owes; debits and credits - money which a company owes and money which is due to receive, an entry on the debtor (left-hand) side of an account, raamatupidamiskonto vasak pool, kus kirjendatakse laekumised, võlad ja kulud antud konto järgi; summa, mis konteerides suurendab bilansi allikate osa ja vähendab kohustuste osa