In double entry accounting, which is in almost universal use, there are equal debit and credit entries for every transaction.
在复式记帐会计(几乎普遍使用)中，每笔交易的借方和贷方记入的数字相等。
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Double entry accounting an accounting system in which every transaction results in corresponding debit and credit entries in the system. All credits equal all debits at all times.
After the adjusting entries have been posted an adjusted trial balance can be made to test the equality of total debit and total credit balance of all ledger accounts.