Receiver: an individual, corporation or other entity who has authorized an Originator to initiate a credit or debit entry to a transaction account held at an RDFI.

接收人：在RDFI的帮助下，给发起人授信或授权其在交易账户中进行记入借方操作的个人、司或其他实体。

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In double entry accounting, which is in almost universal use, there are equal debit and credit entries for every transaction.

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。

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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。

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