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double entry bookkeeping
英音[ ˌdʌb(ə)l ˌentri ˈbʊkkiːpɪŋ ] 美音[ ˌdʌbl ˌentri ˈbʊkkiːpɪŋ ]
分为借方和贷方。
常用释义
词性释义
复式记账法：一种会计记录方法，每笔交易都需要在至少两个账户上进行记录，分为借方和贷方。
例句
全部
Under
the
double-entry
bookkeeping
system
,
the
twofold
effect
of
every
transaction
is
recorded
.
在复式簿记系统下，要记录各笔交易的双重影响。
The
principle
of
duality
is
the
basis
of the double-entry
bookkeeping
system
on which
accounting
is based
.
二重性是复式簿记系统为基础的会计基本原则。
At the
heart
of
modern
financial
accounting
is
the double-entry
bookkeeping
system
.
的核心，是现代财务会计的复式簿记系统。
Article
11
Joint
ventures shall
adopt
debit
and
credit
double
entry
bookkeeping
.
第十一条合营企业采用借贷复式记帐法。
In
addition
,
there
is
a
very
influential
theory
called the
theory
of
axiomatics for double-entry
bookkeeping
.
此外，还有一种影响深远的理论--复式簿记公理化学说。
The
basic principle
of
double
entry
bookkeeping
is
that
every
transaction
has
a
twofold
effect
.
复式记账法的基本原理是每笔交易都有借贷双方。
Double
entry
bookkeeping
Debiting Crediting
Simple
Entry
Compound
Entry
复式记账法借记贷记简单分录复合分录
Bookkeeping
system
:
debit
-
credit
double-entry
bookkeeping
method
记帐方法：采用借贷复式记法
On
the
Quintessence
of
Double
-
entry
Bookkeeping
论借贷记账法的科学精髓
Formula
of
Debit
and
Credit
and
Double
Entry
Bookkeeping
借贷法则与复式簿记
同义词
n.
复式记账；复式记账法；复式簿记
double-entry