当一个数额记在帐户的左边，它就是借方记录，称这个帐户被借记。
When an amount is entered on the left of an account，it is a debit，and the account is said to be debited .
当一个数额记在帐户的左边，它就是借方记录，称这个帐户被借记。
When an amount is entered on the left of an account, it is a debit, and the account is said to be debited.
至于借方自己，它们正进入一个金融黑洞，几乎不掌握潜在借款者的信用记录。
The lenders themselves are entering a financial black hole, with little to no credit history on potential borrowers.
在日记账中按照借方和贷方记录一个交易的完整的过程被称为编制日记账或编制分录。
To record the entire effects of a business transaction in a journal in terms of debit and credit, the process is referred as to making a journal entry or journalizing.
借方甚至没有收入证明也可以申请贷款，可尽管如此，银行却会特别要求一笔25 - 35%甚至更多的巨额首付和一个无污点的信贷记录。
A borrower can even apply for a loan with no income verification. Typically, however, the bank requires a large-than -usual down payment 25 to 35 percent or more, and a clean credit record.
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.
每一笔交易都需要先记录借方， 而后记录贷方；并且需要对其原因给出简短的解释。
Every transaction should record debit account prior to credit account, and state the brief explanation of the reason for the journal entry.
每一笔交易都需要先记录借方， 而后记录贷方；并且需要对其原因给出简短的解释。
Every transaction should record debit account prior to credit account, and state the brief explanation of the reason for the journal entry.
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