차변(debit), 대변(credit)

차변 | 대변
debit | credit

차변 : debit, 지불, 임차인, 세입자
대변 : credit, 신용, 임대인, 집주인, 임대업

sap에서는
차변이 무조건 + , 대변이 - 로 스탠다드는 표기되어 있음.
실제 금액은 db상으로는 모두 양수.

Debit
- An entry recording an amount owed, listed on the left-hand side or column of an account.
- remove from a customer’s account, typically as payment for services or goods.

Credit
- publicly acknowledge someone as a praticipant in the production of something
- add an amount of money to an account
- the ability of a customer to obtain oods or services before payment, based on the trust that payment will be made in the future.
- an entry recording a sum received, listed on the right-hand side or column of an account.