The debit and credit double entry bookkeeping technique is to be used for recordding all accounting transaction. 會(huì )計上所有交易的紀錄都采用借貸復式記帳法。
The equilibrium, which the bookkeeping record achieves through the accounting equation, is an essential feature of double entry. 薄記記錄通過(guò)運用會(huì )計等式所達到的平衡關(guān)系是復式記帳的一個(gè)重要特點(diǎn)。
The principle of duality is the basis of the double-entry bookkeeping system on which accounting is based. 二重性是復式簿記系統為基礎的會(huì )計基本原則。
