book-keeping by double entry
基本解釋
- 複式記帳
英漢例句
- 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.
學術界一般認爲，複式簿記理論分爲靜態(tài)論與動態(tài)論兩大躰系，其代表性學說分別爲等式學說與資金運動學說。
雙語例句
專業(yè)釋義
- 複式記帳