dB (used in audio measurement) = How much louder a sound is when compaired to the threshold of human hearing. ( defined as a sound pressure level of .0002 microbar)
Technically, this would be dB SPL. (or see below about dB by itself...)
"dB" all by itself doesn't really have a meaning. dB scales are always in reference to some standardized level. And when the measurement equals that standardized level you get 0 dB-in-whatever-scale.
In the case of dB SPL, when the measurement equals .0002 microbar you get 0 dB SPL, and it usually goes up from there.
In the case of dBFS, the reference is 'full scale' which, in digital, is the clipping point of the converter. So when you're at the clipping point you get 0 dBFS and you go down from there.
That's why you sometimes get positive and negative values for dB--it all depends on the reference level.
When you interface digital gear with analog, you want to calibrate levels. Since analog usually has 'headroom' you calibrate so that -20 dBFS equals 0 dBu on your analog meter--depending on the headroom of course.
With the K-20 Metering system you set your levels so that -20 dBFS RMS equals 83 dB SPL. With dB, it's all relative. You have to know the reference level for dB to mean anything.
dB by itself is only used when talking about a change in level. "I turned it down 6 dB" or "that pre gives 60 dB of gain". In that case, you're talking about the change in an already assumed dB scale of some sort.