book-keeping by double entry
基本解釋
- 復(fù)式記帳
英漢例句
- It is well-known that the double-entry book-keeping theory contains two parts: static and dynamic theories, represented respectively by the theory of debit-credit equation and the value cycle theory.
學(xué)術(shù)界一般認(rèn)為，復(fù)式簿記理論分為靜態(tài)論與動(dòng)態(tài)論兩大體系，其代表性學(xué)說(shuō)分別為等式學(xué)說(shuō)與資金運(yùn)動(dòng)學(xué)說(shuō)。
雙語(yǔ)例句
專業(yè)釋義
- 復(fù)式記帳