"Debit" and "loan" in finance are accounting symbols, which mean "increase" or "decrease". In cashier's cash or bank journal, "borrowing" means the increase of funds, and "lending" means the decrease of funds. For example, if you receive 2000 yuan today, fill in the "borrower" 2000; If the expenditure is 100 yuan, fill in "Lender" 100 yuan.

The words "debit" and "loan", which were originally limited to recording creditor's rights and debts, can no longer summarize all the contents of economic activities. The content it represents should include the ins and outs of all changes in the capital movement in economic activities. They gradually lost their original literal meaning and became a simple bookkeeping symbol, which only indicated the direction of bookkeeping and became a special accounting term.

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The bookkeeping rules of debit and credit bookkeeping method can be summarized as follows: if there is a loan, there will be a loan, and if there is a loan, it will be flat.

First, when the debit-credit bookkeeping method is adopted, the debit of one (or several) accounts and the credit of another (or several) accounts should be recorded for each economic transaction, that is, "if there is a loan, there must be a loan"; The amount recorded by the account debit must be equal to the amount recorded by the account credit, that is, "Debit and credit must be equal".

Second, the recorded accounts can be the same type of accounts or different types of accounts, but they must be in two accounting directions, and they can neither be debited nor credited;

Third, the debit amount must be equal to the credit amount.

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