An amount recorded on the left or debit side of an account is called a debit, or a debit entry; an amount entered on the right or credit side is called a credit, or a credit entry.

• 记录在账户左方即借方的金额称为借项,即借方分录,而记录在账户右方即贷方的金额称为贷项,即贷方分录。