贷方

Does this item go among the credits or the debits?

这笔账应记入方还是借方?

The state could charge heftily for acting as lender of last resort—or, less desirable, impose a windfall tax on bank profits or a “Tobin tax” on transactions.

国家可作为最后方的行罚以重款，或退而求其，行利润征收暴利，或者行交易征收“托宾”。

Retirement assets such as individual retirement accounts cannot be used to secure loans ， but even they may indirectly count in a borrower's favor as evidence of astuteness .

个人退休金帐户之类的退休资产虽然不能用款担保，可即便如此，它们却会证明你很精明，并因此而博得方的好感。