For each accounting entity a self-contained, double-entry accounting system is employed.

每一个会计单位都运用独立的、复式记账的会计体系。

youdao

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。

youdao

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。

youdao