会计分录如何确定借贷方向

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SELECT ArticleID,Title FROM tbl_Articles WHERE ArticleID IN(2641826,1752586,3118592,688784,3188624,752916,1526724,1671997,1129029,2706376,1088624,1100901,1057641,1926610,811993,653579,1089446,1127027,1066158,456602,2212303,1591763,2168558,1001707,1062250,2547321,2265360,457628,1572785,1101404) ORDER BY field (ArticleID,2641826,1752586,3118592,688784,3188624,752916,1526724,1671997,1129029,2706376,1088624,1100901,1057641,1926610,811993,653579,1089446,1127027,1066158,456602,2212303,1591763,2168558,1001707,1062250,2547321,2265360,457628,1572785,1101404)