中文：

借贷记是银行账户的一种记账方式，指的是将银行账户的收支情况进行记录和汇总。在借贷记中，账户的借方记录资金的支出和负债的增加，而贷方则记录资金的收入和资产的增加。通过借贷记的方式，银行可以清晰地了解客户的账户情况，为客户提供准确的账户管理和支付服务。

借贷记的记账规则是“有借必有贷，借贷必相等”。具体来说，当客户在银行开设账户并进行交易时，银行会根据交易的性质将资金流入和流出的信息记录在客户的账户中。如果客户支出了一笔钱，银行会在借方记录这笔支出；如果客户收入了一笔钱，银行会在贷方记录这笔收入。通过这种方式，银行可以随时了解客户的账户余额，并根据客户需求提供相应的支付和理财服务。

英文：

Debit and credit is an accounting method for bank accounts, which refers to recording and summarizing the income and expenditure of bank accounts. In debit and credit, the debit side of the account records the payment of funds and the increase of liabilities, while the credit side records the income of funds and the increase of assets. Through the debit and credit method, banks can clearly understand the status of customer accounts and provide accurate account management and payment services to customers.

The accounting rule of debit and credit is "there must be a debit for every credit, and the debit and credit must be equal". Specifically, when customers open accounts in banks and conduct transactions, banks will record the information of fund inflows and outflows based on the nature of the transactions. If a customer spends some money, the bank will record this expenditure on the debit side; if a customer earns some money, the bank will record this income on the credit side. Through this method, banks can always understand the customer's account balance and provide corresponding payment and wealth management services based on customer needs.