double-entry bookkeeping
noun/ˌdʌbl ˌentri ˈbʊkkiːpɪŋ/
/ˌdʌbl ˌentri ˈbʊkkiːpɪŋ/
[uncountable] (business)- a system of keeping financial records in which each piece of business is recorded as a credit in one account and a debit in another
复式记账法，复式簿记（将每个账项分别登入贷记和借记）