double entry bookkeeping
分为借方和贷方。
常用释义
英音[ ˌdʌb(ə)l ˌentri ˈbʊkkiːpɪŋ ]
美音[ ˌdʌbl ˌentri ˈbʊkkiːpɪŋ ]
基本释义
- 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
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1·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。
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2·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。
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3·Thee 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。
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4·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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5·The equilibrium which the bookkeeping record achieves through the accounting equation is an essential feature of double entry.簿记记录通过运用会计等式所达到的平衡关系是复式记账的一个重要特点。
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6·I am a good accountant and I have a good bookkeeping by double-entry.一个优秀会计员，对联单记帐十分熟练。
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7·I am a good accountant and I have a good bookkeeping by double-entry.我是一个优秀的会计员，对联单记帐十分熟练。
同义词
n.
复式记账；复式记账法；复式簿记