Does this item go among the credits or the debits?

这应记入贷方还是借方?

The money will be debited from your account.

钱会记入你戶的借方。

The bank debited ￡10 from my account.

银把10英镑记入我帐戶的借方。

I have settled the fright and primage with ...., as per the account enclosed, and have debited you, in your account, $500 for balance paid him.

运费及贴补已依照同书交付...., 付款后所余500美元已记入贵公司借方帐。