double-entry accounting 复式记账 ; [会计] 复式会计 ; 复式计帐法 ; 复式记账法
The double entry accounting 复式记账
double entry accounting system 复式簿记记帐法 ; 复式记账法
Double-entry accounting system 复式记账法 ; 复式记帐体系
Double entry and accounting cycle 第二章
The concept of double entry accounting is important to understand.
理解复式记帐制的概念是十分重要的。
In double entry accounting, which is in almost universal use, there are equal debit and credit entries for every transaction.
在复式记帐会计(几乎普遍使用)中，每笔交易的借方和贷方记入的数字相等。
Double entry accounting an accounting system in which every transaction results in corresponding debit and credit entries in the system. All credits equal all debits at all times.
复式会计，复式簿记一种会计制度，其中每笔交易都分别记入相应的借方和贷方，无论在任何时候，贷方总额总是与借方总额相等。
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