Русско-англо-русский юридический словарь

Interest receivable is the amount of interest that has been earned, but which has not yet been received in cash. The usual journal entry used to record this transaction is a debit to the interest receivable account and a credit to the interest income account. (accountingtools.com)

Bank account debits tax (BADT or BAD) was an Australian bank transaction tax levied on customer withdrawals from bank accounts with a cheque facility (both withdrawals made by cheque or by another means, such as EFTPOS). (Wikipedia)

Fees may also be paid by authorising debit of funds from a deposit account administered by the Office, or by direct credit to the Office’s account, but in that event a fee is not deemed to have been received until this account is actually credited. (GOV.UK)

Generally speaking, both banks in a correspondent relationship hold accounts for one another for the purpose of tracking debits and credits between the parties. (Investopedia)