The total of debits must balance the total of credits.

借方总额必须和贷款总方相抵。

The statement of total debits and credits is known as a balance.

总的借贷报表称作借贷平衡表。

Credits and debits.

贷方与借方。

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。

It is fairly easy to tell if debits don't equal credits.

很容易判别借方与贷方是否相等。