中文：

借贷记账法是一种广泛使用的会计方法，它以“借”和“贷”两个记账符号为基础，对经济业务进行记录和核算。它源于意大利商业城市，随着贸易的发展而逐渐形成。

在借贷记账法中，“借”和“贷”两个记账符号并不代表实际的借贷行为，而是一种记录和核算的方法。具体来说，“借”表示经济业务的增加，而“贷”则表示经济业务的减少。这种记账方法以会计科目为基础，将经济业务按照其性质和种类进行分类，并记录其发生额和余额。

借贷记账法的优点在于其能够全面、系统地反映经济业务的全貌，同时能够进行试算平衡，确保记录的准确性和完整性。此外，借贷记账法还能够提供财务分析、预测和决策支持等信息，帮助管理者更好地了解和掌握企业的财务状况和经营情况。

英文：

Double-entry bookkeeping is a widely used accounting method, which uses two accounting symbols "debit" and "credit" as the basis for recording and calculating economic transactions. It originated in Italian commercial cities and gradually formed with the development of trade.

In double-entry bookkeeping, the two accounting symbols "debit" and "credit" do not represent actual loan and credit behavior, but a method of recording and calculating. Specifically, "debit" represents the increase of economic transactions, while "credit" represents the decrease of economic transactions. This method of bookkeeping is based on accounting subjects, classifies economic transactions according to their nature and type, and records their credit balance.

The advantages of double-entry bookkeeping are that it can comprehensively and systematically reflect the full picture of economic transactions, conduct trial balance to ensure the accuracy and completeness of records, and provide financial analysis, forecasting, and decision support information to help managers better understand and grasp the financial status and operating conditions of enterprises.