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。
2
Record balances of each account, entering the debit balances in the left column and the credit balances in the right column.