简单分录：包括文章名、者、志名、册、数及日期。
Single entry : includes title of article , author , name of magazine , volume , page number and date .
简单会计分录转换成现金流量表两个项目群内项目的等式研究与验证
Research on the simple accounting entry transforming the cash flow statement the item equation in the two items group and its validation
简单分录