复式记账法，复式簿记（将每个账项分别登入贷记和借记）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
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双项簿记
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复式簿记
常用会计词汇英译汉 ... dishonoured bill 拒付票据 double-entry bookkeeping复式簿记 draft 汇票 ...