For each accounting entity a self-contained, double-entry accounting system is employed.
每一个会计单位都运用独立的、复式记账的会计体系。
2
What makes this inherent disposition toward improvement mentally possible is the system of bookkeeping by doubleentry.
而将这种改进转变成为人类思想上固定习惯的则是依照复式记账法的簿记系统。
3
Doubleentry 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.