金融机构充当贷方和借方的中间人。
Financial institutions act as intermediaries between lenders and borrowers.
比如说，一个结果就是贷方对顾客的资料要求更多，这样就到导致借方将其业务更集中在特定的机构中。
One result, for example, will be that lenders demand more data on customers, leading borrowers to concentrate more of their business on particular institutions.
最重要的是，贷方必须坚信借方收入必然提高，否则他们哪有能力支付本金和利息呢？
Crucially, creditors must believe that debtors' incomes will rise; otherwise how would they be able to pay the interest and repay the capital?
借方提供了抵押，并将其作为抵押，而且贷方也认可了这个抵押。
The borrower issues a mortgage , and is known as a mortgage , while the lender is known as the mortgage .
去年英格兰银行将基准利率下调到0.5%，贷方也随之降低了可变利率，于是浮动利率按揭使得很多借方的还款压力得到了舒缓。
Floating-rate mortgages last year reduced many borrowers' payment burden as the Bank of England dropped its base rate to 0.5% and lenders adjusted their standard variable rates downward in response.
该计划旨在通过拨出公款提供贷方，从而降低月供，借方可能只需支付月薪的31%。
The plan provides public money to lenders to reduce a borrower's monthly payments to possibly as low as 31% of their monthly income.
在账户左边或左边栏目的分录叫借方，在右边或右边栏目的分录叫贷方。
An entry made on the left hand side or column of an account is called a debit, while an entry made on the right hand side or column is called a credit.
以德国为代表的贷方国家正在收缩财政刺激方案；同时美国作为全世界最大的借方，采取了极为鲁莽的行为。
Some creditor countries (notably Germany) are holding back on fiscal stimulus, while the world’s biggest borrower (America) is acting the most boldly.
从理论上讲一个月内借方的总额与贷方的总额应当相等。
The debits and credits should theoretically balance out within a month.
在复式记帐会计(几乎普遍使用)中，每笔交易的借方和贷方记入的数字相等。
In double entry accounting, which is in almost universal use, there are equal debit and credit entries for every transaction.
借方只要从贷方那里收到足够的金额就可以终止拍卖。
A borrower can end the auction as soon as he gets offers for enough money from lenders.
由于繁荣期不偿债数量减少，借方信誉就上升了，资产价值高，贷方借贷条件放宽。
As the number of defaults falls in the boom, borrowers' credit ratings improve, assets are highly valued and lenders accept a broader range of them.
复式会计，复式簿记一种会计制度，其中每笔交易都分别记入相应的借方和贷方，无论在任何时候，贷方总额总是与借方总额相等。
Double entry accounting an accounting system in which every transaction results in corresponding debit and credit entries in the system. All credits equal all debits at all times.
对借方余额和贷方余额是否相等的验证就叫做试算表。
This proof of equality of debit and credit balances is called a trial balance.
不管制造费用账户的余额是借方还是贷方，新会计期间开始以前必须将其结平。
Regardless of whether the ending balance in the Factory Overhead account is a debit or credit, any remaining balance must be disposed of before a new accounting period begins.
双方借方和贷方，这一计划是一项资产所支付的本身，超过了！
For both borrowers and lenders, this program is an asset that pays for itself, over and over!
这笔帐属于借方还是属于贷方?。
调整分录过账后，就可以编制调整后试算表，以检查所有分类账账户的借方余额和贷方余额总计是否相等。
After the adjusting entries have been posted an adjusted trial balance can be made to test the equality of total debit and total credit balance of all ledger accounts.
这笔账应记入贷方还是借方?。
借方余额的总数应等于贷方余额的总数。
The total of debit balances and credit balances should agree.
每个贷方交易都有一个平衡的借方交易，反之亦然，因此，总的国际收支账户总是平衡的。
Each credit transaction has a balancing debit transaction, and vice versa, so the overall balance of payments is always in balance.
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.
记入每笔账的余额，把借方余额写在左边那栏，贷方余额写在右边那栏。
Record balances of each account, entering the debit balances in the left column and the credit balances in the right column.
国际结算银行宣布石油输出国组织的余款急剧下降，使该组织的某些成员国在金融市场上由贷方变成了借方。
The Bank of International Settlements has announced that OPEC surpluses have nose-dived, turning several OPEC states from being lenders on the financial markets into borrowers.
试算平衡表是所有账户的平衡，划分为借方和贷方。T。
The trial balance is a list of all accounts with their balances, divides as debit or credit.
试算平衡表是所有账户的平衡，划分为借方和贷方。T。
The trial balance is a list of all accounts with their balances, divides as debit or credit.
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