以上来源于: WordNet
N a book-keeping system in which any commercial transaction is entered as a debit in one account and as a credit in another 复试分录 → compare single entry
N (as modifier) 复试分录的
double-entry book-keeping
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。
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。
What makes this inherent disposition toward improvement mentally possible is the system of bookkeeping by double entry.
而将这种改进转变成为人类思想上固定习惯的则是依照复式记账法的簿记系统。
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