1. 謝謝您昨日來函。同函附寄的面額600，000元支票一張，我們已記入貴方貸方帳戶。
   Much thanks your favour of yesterday with a cheque, value$600,000, which we have passed to your credit.
2. 收支差額無論是貸方還是借方在總數(shù)上的差額
   The difference between such totals, either on the credit or the debit side.
3. 貸方余額50英鎊是從他九月份的帳上轉來的。
   A credit balance of 50 was brought forward from his September account.
4. 這筆帳屬於借方還是屬於貸方？
   Is this item a debit or a credit?

方的英語翻譯：