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.
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。
Record balances of each account, entering the debit balances in the left column and the credit balances in the right column.
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.
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。
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