The main borrowing modes of Chinese loan words in English are:transliteration,translation,re- placement and composition.
英语中汉语借词的主要借入方式是音译、意译、替换和合成。
Borrowing Mode and Tendency of Chinese Loan Words in English;
英语中汉语借词的借入方式与发展趋势
How does Chinese Borrow its Foreign words and Makethem to be Chinese? -A Study of Loanword Classification
外来词的借入方式和汉化方式——兼论外来词的分类
debit side
【会】增入栏, 借方, 借项, 借记
To obtain or receive(something)on loan with the promise or understanding of returning it or its equivalent.
借入在承诺式默认归还本身或其等价物的基础上以借贷方式取得或接受（某物）
To charge with a debit
用记入借方的款项索价
Does this item go among the credits or the debits?
这笔账应记入贷方还是借方?
In double entry accounting， which is in almost universal use, there are equal debit and credit entries for every transaction.
在复式记帐会计（乎普遍使用），每笔交易的借方和贷方记入的数字相等。
In double entry accounting，which is in almost universal use, there are equal debit and credit entries for every transaction.
在复式记帐会计（几乎普遍使用）中，每笔交易的借方和贷方记入的数字相等。
To enter(a sum)on the left - hand side of an account or accounting ledger.
记入借方把（一笔款项）记入帐簿或分类帐的左方
Receipts of services are entered in the credit side while payments the debit side.
劳务收入记人贷方，所有劳务支出记入借方。
compound journal entry
贷借方多项分录式，分项分录式日记帐
Bardsley heads to Ibrox to be reunited with fellow United youngster Lee Martin, who joined The Gers in a similar arrangement last week.
巴兹利紧跟着李·马丁租借到流浪者，后者上个星期以同样的方式加入。
Debit￡70 against Mr Smith/ Mr Smith's account.
将70英镑记入史密斯先生账户的借方。
The shop debited the purchase to my account.
商店把购货金额记入我账户的借方。
The bank debited her account with & 400.
银行在她帐户的借方记入400英镑。
Debit 5 against my account.
在我的帐户借方记入5英镑.
The store debited the purchase against(to)her account
商店把购货款记入她帐户的借方。
She debited $ 200 against(to)me
她在我的帐户借方记入200美元。