全部资产账户的借方余额与全部负债账户和所有者权益账户的贷方余额是相等的。
The total of debit balances of all asset accounts is equal to the total of credit balances of all liability and owners' equity accounts.
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。
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.
德意志银行的资产负债表的规模能够很好的解释为什么他们会拥有极高的信用违约互换(一种防范信贷违约风险的对冲手段)净值。在资产负债表中信用违约互换被记录在了每一笔企业借款的借方。
The size of Deutsche's balance-sheet helps to explain why it has the highest net amount of credit-default swaps, a type of insurance against default, written on its debt of any corporate borrower.
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