名词短语
中文翻译：借方账户声明
同义词：
['debit statement', 'credit statement', 'balance sheet entry']
例句：
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1.The company issued a statement of debit account to record its financial transactions for the year.
该公司发布了一份借方账户声明，以记录其本年度的财务交易。
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2.The bank required the customer to provide a copy of their statement of debit account before processing their loan application.
银行要求客户在处理贷款申请之前提供一份借方账户声明的副本。
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3. The auditor reviewed the company's statement of debit account to ensure compliance with accounting standards.
审计员审查了公司的借方账户声明，以确保遵守会计准则。