Debit and credit are formal bookkeeping and accounting terms. They are the most fundamental concepts in accounting, representing the two records that one party in a transaction makes on its records, transferring a money balance from one account to another, one representing a reduction of liability or increase in asset, and the other representing a balancing increase in liability or reduction of asset. Credit is the provision of resources (such as granting a loan) by one party to another party where that second party does not reimburse the first party immediately, thereby generating a dept, and instead arranges either to repay or return those resources (or material(s) of equal value) at a later date. In financial, mutual funds investors, financial group, financial advisory group, financial advisory services, equity financial group, hang seng, lease finance group, financial consulting group. The first party is called a creditor, also known as a lender, while the second party is called a deptor, also known as a borrower. A credit card is part of a system of payments named after the small plastic card issued to users of the system. The issuer of the card grants a line of credit to the consumer (or the user) from which the user can borrow money for payment to a merchant or as a cash advance to the user. A credit card is different from a charge card, which requires the balance to be paid in full each month. In contrast, credit cards allow the consumers to 'revolve' their balance, at the cost of having interest charged. Most credit cards are issued by local banks or credit unions.

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