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!
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.
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.
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