金融机构充当贷方和借方的中间人。
Financial institutions act as intermediaries between lenders and borrowers.
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.
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.
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.
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!
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.
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.
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.
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。
By adding all the debit balances and all the credit balances, the accountant can see whether total debits equal to total credits.
试算表能证明分类账帐户的借方余额和贷方余额是否相等。
The trial balance can prove the equality of debit and credit balances in the ledger accounts.
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。
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.
因此，它通常被称为期末调整的试算平衡表一个试算平衡表列示了所有的借方和贷方科目。
This trial balance is prepared before the adjusting entries are made; therefore, it is often called the unadjusted trial balance. A trial balance lists each account with its debit or credit balance.
因此，它通常被称为期末调整的试算平衡表一个试算平衡表列示了所有的借方和贷方科目。
This trial balance is prepared before the adjusting entries are made; therefore, it is often called the unadjusted trial balance. A trial balance lists each account with its debit or credit balance.
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