double entry bookkeeping

音標(biāo)發(fā)音

It is proved firstly in the paper that double-entry book-keeping is a generally-used measuring and recording method.
首先證明了復(fù)式簿記法是一種普適的測量、記錄方法。
It is well-known that the double-entry book-keeping theory contains two parts: static and dynamic theories, represented respectively by the theory of debit-credit equation and the value cycle theory.
學(xué)術(shù)界一般認(rèn)為，復(fù)式簿記理論分為靜態(tài)論與動(dòng)態(tài)論兩大體系，其代表性學(xué)說分別為等式學(xué)說與資金運(yùn)動(dòng)學(xué)說。

Whereas business institutions in the Islamic world remained atomised, the West developed ever more resilient corporations—limited liability became widely available in the mid-19th century—as well as a penumbra of technologies such as double-entry book-keeping and stockmarkets.
ECONOMIST: Schumpeter

a system that a business uses to record its financial situation, where each sum of money is shown as money received in one part and money spent in the other part