| 1. | This matrix is condensed by the equation .
此矩阵借方程缩聚。 |
| 2. | If the currency has to be paid out abroad, it is registered as a debit .
如果需要对外付出外汇，则应填入借方。 |
| 3. | He instructs the bank to debit his account only in respect of checks drawn by himself .
他通知银行仅凭他签发的支票记入他存款的借方。 |
| 4. | He instructs the bank to debit his account only in respect of cheques drawn by himself .
他通知银行仅凭他签发的支票记入他存款的借方。 |
| 5. | The current account balance puts above the line all credits and debits representing flows of goods, services, and gifts .
经常项目差额把表示商品、劳务和赠与等流量的全部贷方和借方项目都放在线之上。 |
| 6. | Imports (a debit) might be paid for out of an increase in liabilities to foreigners or by reduced claims on foreigners (both recorded as credits) .
进口（一个借方项目）可以采用增加对外国人的负债或减少对外国人的债权（两者都记作贷方项目）来进行支付。 |
| 7. | You may ~ this amount against our account
你方可把这笔金额记入我方帐目的借方。 |
| 8. | The shop debited the purchase to my account
商店把购货金额记入我账户的借方。 |
| 9. | My bank account shows two debits of 5 each
我的银行帐户借方记入了两笔5英镑的款项 |
| 10. | Does this item go among the credits or the debits
这笔账应记入贷方还是借方 |
