A by-form of debtor, n., current from 15th to 17th centuries, esp. in Book-keeping.
| 单词 | θ221425 |
| 释义 | society > trade and finance > management of money > keeping accounts > account or statement of > [noun] > account book > side or column (14) debitor1483 A by-form of debtor, n., current from 15th to 17th centuries, esp. in Book-keeping. creditor1543 Accounting. The right-hand side or column of an account, where money received is listed, the credit side (abbreviated Cr.); an entry on the credit… creditrice1588 The credit side of an account. contra1648 The contrary or opposite; in Book-keeping, the opposite side or column of an account; esp. the right-hand or credit side, in which the liabilities… credit side1652 the right-hand column of a financial account, where credits are recorded; also figurative and in figurative contexts, esp. in on the credit side… credit account1701 (a) the part of a financial account where money received is recorded (also figurative); cf. credit side n.; (b) an account with a financial… debtor1712 Book-keeping. Debtor (or Dr.) being written at the top of the left-hand or debit side of an account is hence applied to this side of an account, or… money column1738 A section of a page in an account book; a table, etc., marked off by vertically ruled lines for entering figures denoting sums of money. red ink1917 colloquial. Financial loss; deficit, debt. Earliest in attributive use. Also figurative and in figurative contexts. Cf. in the red, out of the red at… Subcategories:— sum entered on credit side (4) — sum entered on debit side (1) |
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