the amount by which the money paid out of a bank account is greater than the amount paid into it at a particular time 借方余额（同一账户在一定时期支出金额大於存入金额的余额）◆There is an outstanding debit balance on your account. 你的账户中有未偿付的借方余额。OPPcredit balance
() in a company's financial records, the amount by which the total debits are greater than the total credits in a particular account 借方差额（账户中借方多於贷方的差额）◆The calculation of minority interest gives rise to a debit balance in the balance sheet. 少数股东权益的计算结果导致资产负债表出现借方差额。