Counterpart Credit is a financial term that refers to the balance between two accounts. It is the difference between the amount of money owed and the amount of money received. DEBIT is a five-letter word that refers to an accounting entry that records a decrease in the value of an asset or liability. EROS is a four-letter word that refers to the Greek god of love and sexual desire. Together, these two words form the term Counterpart Credit, which is used to describe the balance between two accounts.