借方

例句：

1. 1. The company's accounts show a balance due to the bank.
   公司的账目显示欠银行一笔债务。
2. 2. The debt is due for repayment by the end of the month.
   这笔债务将在月底偿还。
3. 3. The accountant prepared a detailed statement of assets and liabilities.
   会计师编制了一份详细的资产和负债明细表。