資料來源 : Webster's Revised Unabridged Dictionary (1913)

Debit \Deb"it\, v. t. [imp. & p. p. {Debited}; p. pr. & vb. n.
   {Debiting}.]
   1. To charge with debt; -- the opposite of, and correlative
      to, credit; as, to debit a purchaser for the goods sold.

   2. (Bookkeeping) To enter on the debtor (Dr.) side of an
      account; as, to debit the amount of goods sold.