debit and credit

基本解释

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。
Where there are only two accounts affected, the debit and credit amounts are equal. If more than two accounts are affected, the total of the debit entries must equal the total of the credit entries.
在只有两个帐户被影响时，借贷双方的数额是相等的，如果涉及两个以上帐户时，借项的总数必须与记入贷项的总数相等。
The accounting of the joint venture company shall adopt the internationally used accrual basis and debit and credit accouting system in their work.
第三十一条合营公司采用国际通用的权责发生制和借贷记帐法记帐。

Large networks of debit and credit cards can now be intelligent, measurable channels to specific consumer segments.
FORBES: The Four Data Waves And How They Help Us Meet Marketing Goals
For example, Bank of America offers a zero liability guarantee for their consumer debit and credit cards.
FORBES: Financial Fraud Is Growing, Post Madoff