If the transactions were recorded directly in the ledger, it would be very easy to make errors such as omitting the debit or the credit, or entering the debit twice or the credit twice.

 
  • 如果將交易直接記到分類(lèi)賬上,很容易出現諸如把借或貸遺漏了、或把借方記兩次、或把貸方記兩次這類(lèi)的差錯。
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