When, for example, a customer first opens an account, he instructs the bank to debit his account only in respect of cheques drawn by himself.

比如，储户首次在银行开户时，嘱咐银行他的存款只能凭本世人签字的支票来提取。

I'll keep beautiful accounts of our expenses all debit and credit, and the balance on the right side, and red line drawn sideways with the totals the same at the bottom.

我会把我们所有的支出都记在账簿上， 所有的借方和贷方， 余额在右边， 红线横着画， 底部的总数是一样的。