The concept of doubleentryaccounting is important to understand.
理解复式记帐制的概念是十分重要的。
2
In doubleentryaccounting, 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。
3
Doubleentryaccounting 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.