金融机构充当贷方和借方的中间人。

Financial institutions act as intermediaries between lenders and borrowers.

《牛津词典》

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.

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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.

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