book-keeping by double entry
常見例句
- 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.
學術界一般認為，復式簿記理論分為靜態(tài)論與動態(tài)論兩大體系，其代表性學說分別為等式學說與資金運動學說。 返回 book-keeping by double entry