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.
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.
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.
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