借’和`贷’两字,源于拉丁文,就原义讲：`借’即`欠’,`贷’即`有’.`借’和`贷’两字最初用于会计的含义为：贷金业者站在自己的角度,将借主应给的款项,记入`借方’,将应给彼贷主的款项,记入`贷方’.可见借主欠款记`借’,欠贷主记`贷’.`借’和`贷’两字当时的含义是直观的、具体的.但随着 The words borrowed and borrowed from Latin, on the original meaning: ’Borrowing’ ie ’owe’, ’loan’ or ’yes’. The terms borrowed and borrowed were initially used for accounting purposes As follows: The lenders stand on their own point of view, will be credited by the Lord should be credited to the debit, should be given to the debit of his creditors, credited to the credit The notion of “lending.” The words borrowed and lent at that time were intuitive and concrete, but as