The entry to record receipt of a cash dividend consists of a debit to cash and a credit to dividend revenue.

收到现金股利时所作的分录是：借记现金，贷记股利收入。

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The usual accounting entry for amortization consists of a debit to amortization Expense and a credit to the intangible asset account.

摊销的一般会计分录由借记摊销费和贷记无形资产账户组成。

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The journal entry to record depreciation expense consists of a debit to Depreciation Expense and a credit to Accumulated Depreciation.

记录折旧的会计分录包括借记折旧费账户和贷记累计折旧账户。

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Millions of Americans now use a debit card or credit card, instead of paper money or checks, to make most of their purchases.

VOA: special.2009.05.21

So now amount to pay $4, credit card/debit card.

现在总计要付4美元，信用卡/借记卡。

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It is unclear how much success Citi will have convincing customers to switch from debit to credit.

WSJ: Debit or Credit? Citi Places Its Bet

Often the response to chuggers (a term meaning Charity Muggers, used to describe collectors who operate on the street, signing up shoppers for direct debit to a charity) varies between abuse and being ignored.

CNN: Face to face charity

The Federal Reserve ruled in June this year to limit the fees merchants pay when a consumer uses a debit card to 24 cents per transaction, and the banks that issue debit cards hope to recover some of the lost revenue by increasing fees on smaller transactions.

FORBES: Rising Debit Card Fees May Swipe Value from Visa, MasterCard