除了其它一些事项以外，还规定了系统必须防止出纳员把负的金额记入帐户贷方，因为这会导致从帐户中扣除。
It has been specified, among other things, that the system must prevent tellers from crediting a negative amount to an account, which would result in a deduction from the account.
记入每笔账的余额，把借方余额写在左边那栏，贷方余额写在右边那栏。
Record balances of each account, entering the debit balances in the left column and the credit balances in the right column.
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