中文：

本金贷记调整是指对贷款本金进行贷记调整，以反映贷款的实际本金余额和应计利息情况。在银行会计中，贷款本金的贷记调整是重要的核算内容之一。

贷记调整是指将一笔款项或几个款项的金额汇总，按照一定的规则分配到不同的账户或科目中。在贷款业务中，贷记调整主要是为了反映贷款的实际本金余额和应计利息情况。

当一笔贷款发放时，银行会计会根据合同约定的本金金额和利率计算出每月应计利息，并在每月的账单中向客户收取。同时，银行会计还会根据客户的还款情况，对贷款本金进行贷记调整。

具体来说，银行会计会根据客户的还款金额和时间，按照合同约定的还款方式和利率计算出每月应还本金和利息，并将这些金额从客户的账户中扣划。同时，银行会计还会将每月的还款记录和金额记入贷款本金账户的贷记调整科目中，以反映贷款的实际本金余额和应计利息情况。

英文：

Principal贷记调整 refers to the adjustment of the loan principal in the credit direction to reflect the actual principal balance and accrued interest of the loan. In bank accounting, the adjustment of loan principal in the credit direction is one of the important accounting contents.

Credit adjustment refers to the aggregation of the amounts of one or several transactions and the allocation of these amounts to different accounts or subjects according to certain rules. In loan business, credit adjustment is mainly to reflect the actual principal balance and accrued interest of the loan.

When a loan is issued, the bank accounting will calculate the monthly accrued interest based on the contracted principal amount and interest rate, and charge the customer in the monthly bill. At the same time, the bank accounting will adjust the loan principal in the credit direction based on the customer's repayment situation.

Specifically, the bank accounting will calculate the monthly repayment amount and interest based on the customer's repayment amount and time, and deduct these amounts from the customer's account. At the same time, the bank accounting will record the repayment records and amounts in the credit adjustment subject of the loan principal account to reflect the actual principal balance and accrued interest of the loan.