Being debits always recorded in amounts equal to credits,the

这个句子的语法点是：非谓语动词的分词形式在句中作状语表示原因
前面一句Being debits always recorded in amounts equal to credits在句中作原因状语从句
being在这句中的作用可以说就等于because
debits always recorded in amounts这句中后面的always recorded in amounts为后置定语修饰前面的debits
从句中的谓语动词为equal to
所以整句状语从句的主干为debits equal to credits
真正的主句是the debits and credits should always equal each other。
所以真正要掌握这种类型的句子你还必须多看看关于非谓语动词的语法点
翻译：因为借和贷所记的金额数是相等的,所以借与贷必须相等。