短语词组短語debit t side 借方to transfer debit to side 轉帳支出amount of debit side 借方金額accounts on the debit side 借方賬Debit side of deferred tax 遞延稅款借項Debit side of other deferred 其他遞延借款credit side and debit side 貸方和借方 返回 debit side