简言之，余额试算表只能证明分类账记录的一个方面，即其借贷方金额是相等的。
In brief, the trial balance proves only one aspect of the ledger, and that is the equality of debits and credits.
除了其它一些事项以外，还规定了系统必须防止出纳员把负的金额记入帐户贷方，因为这会导致从帐户中扣除。
It has been specified, among other things, that the system must prevent tellers from crediting a negative amount to an account, which would result in a deduction from the account.
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.
根据付款计划或分期偿还日程表，没有及时支付的金额。可能会导致贷方强制执行贷款协议。
Money which is not paid when due, under a payment plan or amortization schedule. Could lead to enforcement of loan agreement by lender.
从分类帐上可以看出，发生金额借方300英镑，贷方50英镑。
The ledger shows 300 pounds on the debit side and 50 pounds on the credit side.
受益人贷方记入正确金额之日应视作付款完毕之日。
Payments shall be deemed to have been made on the date on which the beneficiary has been credited for the proper amounts.
这位银行家向借贷方详细说明了信贷条款，包括特别费用金额和重要支付期限。
EXAMPLE: the banker explained the credit terms carefully to the borrower, which included specific amounts to be paid and important payment deadlines.
这项转移是通过以贷方余额同等的金额借记收入账户，同时贷记收益汇总账户来完成的。
This transfer is accomplished by a journal entry debiting the revenue account in an amount equal to its credit balance, with a journal entry crediting the income summary account at the same time.
从分类账上可以看出，发生金额借方300英镑，贷方50英镑。
The ledger shows 300 pounds on the debit side and 50 pounds on the credit side.
从分类账上可以看出，发生金额借方300英镑，贷方50英镑。
The ledger shows 300 pounds on the debit side and 50 pounds on the credit side.
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