a note sent to a customer showing that they owe money 借项清单，借项通知单（显示顾客所欠款项的通知）◆We realized we had undercharged the customer and raised a debit note. 我们知悉少收了顾客的钱并已发出了借项通知单。
a note sent by a customer to a supplier showing the amount that will be taken away from the total bill, for example because goods supplied were not correct 欠款账单，退货账单（顾客向供应商发出的通知，表示他们将从账单总额中扣除金额，例如因为供应的货物有误）◆A debit note must accompany the returned goods, stating the reasons for rejection in full. 退货账单必须附有退还的货物，说明拒收的充分理由。