1.
To reconcile or equalize the sums of the debits and credits of(an account).
使收支平衡使借方和贷方的总额数相符或相等
2.
Equality of totals in the debit and credit sides of an account.
收支平衡在帐目中借方和贷方总数相等
3.
To compute the difference between the debits and credits of(an account).
计算收支差额计算借方和贷方（在总数上）的差额
4.
Errors and omissions are needed in order to bring the total debits and credits into an arithmetic equilibrium6.
设立这一项目是为了使整个借方和贷方达到算术上的平衡。
5.
be debited and credited to the proper bank accounts; The check will clear within 2 buisness days..
记入借方和贷方在银行中的相应账目；这张支票将在两天内结清。
6.
The debtor and creditor must sign a document drawn up in accordance with government regulations.
借方和贷方必须鉴定一份依据政府规章草拟的文件。
7.
A book in which the monetary transactions of a business are posted in the form of debits and credits.
分类帐将业务中的货币交易记录下来的帐本，分借方和贷方
8.
compute credits and debits of an account.
计算贷方和借方的差额。
9.
account rendered
(指贷方交给借方审查和清算的) 借贷细帐
10.
offset deBits against credits
进行借方贷方冲帐结算
11.
an office where loans are negotiated and repaid.
负责商议借贷和还钱的地方。
12.
approved securities borrowing and lending counterparty
核准证券借贷对手方
13.
The Creditor agreed to give the Debtor a loan in the amount of Four Hundred and Seventy-Eight Thousand Dollars Only.
贷方同意一次仅贷给借方肆拾柒万捌仟美元整
14.
In this transaction the lender is essentially lending more money to its debtor.
在这种情况下，贷方会把更多的钱借给借方。
15.
Is this item a debit or a credit?
这笔帐属於借方还是属於贷方?
16.
Does this item go among the credits or the debits?
这笔账应记入贷方还是借方?
17.
a loan by a lender to a customer without the use of a third party; direct lending gives the lender greater discretion in making loans.
贷方没有通过第三者放款给借方的贷款；使贷方有更大的处理权的直接借贷。
18.
If the debits exceed the credits, the account has a debit balance; if the credits exceed the debits, the account has a credit balance.
如果借项超过贷项,账户有借方余额,如果贷项超过借项,账户则有贷方余额。