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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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.

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。

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