to the debit of

• 记入借方

to the debit of的用法和样例：

例句

1. If the currency has to be paid out abroad, it is registered as a debit.
   如果需要对外付出外汇，则应填入借方。
2. Capital inflow shall be recorded as a credit item,while capital outflow shall be recorded as a debit item in the capital account.
   资本流入记入资本项目中的贷方，资本流出记入借方。