book-keeping by double entry
常見例句
- 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(xué)術(shù)界一般認(rèn)爲(wèi)，複式簿記理論分爲(wèi)靜態(tài)論與動(dòng)態(tài)論兩大躰系，其代表性學(xué)說分別爲(wèi)等式學(xué)說與資金運(yùn)動(dòng)學(xué)說。 返回 book-keeping by double entry