1·By convention, assets and expense increases are recorded as debits while liability, capital and income increases are recorded as credits.
根据惯例，资产和费用的增加被记为借项，而负债、资本和收入的增加被记为贷项。
2·Double-entry means you have done both the debits and the credits.
复式记账表示需要同时录入,借和贷两项。
3·Criminals use stolen bank details to set up direct debits to pay for goods and services they will benefit from, such as mobile phone accounts, pay TV or gym memberships.
犯罪分子利用盗窃来的银行信息建立直接借记付款，从而购买他们想要的商品或服务，例如为手机账户、有线电视或者健身卡付费。
4·Note that debits and credits don't mean good or bad. The only meaning is left or right.
注意的是：借与贷并不代表好与坏(没有好坏之分)，它们仅是代表左与右而已。
5·Preparing an adjusted trial balance proving again the equality of debits and credits in the ledger account.
编制调整后试算表，再次证明在分类账中的借项与贷项相等。
1·You should not be teaching debits and credits; they are a holdover from the past that were needed to balance entries and accounts before we had computers.
你们的教学不应该仅仅拘泥于借方和贷方，在计算机出现之前它们是为平衡分录和账户所必需的，是历史的产物。
2·Credits and debits.
贷方与借方。
3·If you can keep your revenues ahead of your expenses, accumulate more credits than debits, and hold more assets than liabilities, your business is probably in good shape.
若你能使收入大于支出，在贷方累积得比借方多，拥有的资产多于负债，你公司的状况大概就很好。
4·Since equal dollar amounts of debits and credits are entered in the accounts for every transaction recorded, the sum of all the debits in the ledger must be equal to the sum of all the credits.
由于入账的每笔交易借或贷是以相同的数额记入账上，那么分类账上借方总数必然与贷方的总数相等。
5·By adding all the debit balances and all the credit balances, the accountant can see whether total debits equal to total credits.
通过添加所有的借方和贷方平衡表，会计人员可以发现借方合计等于贷方合计。