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 means that the amounts of debit AND credit entries must be equal when accounts record every business transactions.
复式记账会计是指会计师记录每笔经济业务时借贷分录的金额必须相等。
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。
After the adjusting entries have been posted an adjusted trial balance can be made to test the equality of total debit and total credit balance of all ledger accounts.
调整分录过账后，就可以编制调整后试算表，以检查所有分类账账户的借方余额和贷方余额总计是否相等。
After the adjusting entries have been posted an adjusted trial balance can be made to test the equality of total debit and total credit balance of all ledger accounts.
调整分录过账后，就可以编制调整后试算表，以检查所有分类账账户的借方余额和贷方余额总计是否相等。
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