复式记账

复式记账法的基本原理是每笔交易都有借贷双方。

The basic principle of double entry bookkeeping is that every transaction has a two-fold effect .

会计上所有交易的记录都采用借贷复式记账法。

The debit and credit double entry bookkeeping technique is to be used for recording ALT accounting transactions .

几乎每个商业组织都使用复式记账法。

The double-entry accounting is used by viryually every business organization .

复式记账表示需要同时录入，借和贷两项。

Double-entry means you have done both the debits and the credits .

目前复式记账会计几乎在全世界得到了普遍的应用。

Nowadays , the double-entry accounting is almost used in the world widely .

欧元区正在和复式记账法做斗争。

The eurozone is at war with double-entry bookkeeping .

每一个会计主体都运用独立的复式记账体系。

For each accounting entity a self-contained , double-entry accounting system is employed .

我总是发现复式记账难懂。

I always found double-entry bookkeeping difficult to understand .

因而我们可以放弃复式记账法而去探索新的会计计量方法。

It should be a wiser choice that we develop a new accounting method .

最后，为了保持清晰的记录，一种绝妙的发明横空出世：复式记账法。

Eventually , to maintain clear records , there arose a sublime invention : double-entry bookkeeping .

第五部分阐述的是有关绿色会计复式记账的科目设置和实务应用。

The fifth part explains that the application of subject setting up and book - entry of Green Accounting .

复式记账会计是指会计师记录每笔经济业务时借贷分录的金额必须相等。

Double-entry accounting means that the amounts of debit and credit entries must be equal when accounts record every business transactions .

应用复式记账会计可以使会计师在作会计分录时及时发现可能发生的许多差错。

By applying the double entry accounting , accountants can locate many types of errors , which might be made while maintaining accounting records .

复式记账法的本质是一种核对功能，现代计算机技术也可以完成这种数字核对，而且更为快捷和准确。

The nature of double entry bookkeeping is a kind of verification of account which computer technology have well provided with more speediness and accuracy .

它直接从会计对象这一角度来研究会计理论，对会计对象、会计账户、复式记账等会计基本理论进行系统、科学而卓有成效的研究。

It has obtained great success of researching on the accounting object , accounts and the way of duplex keeping-books from the view of accounting object .

国际收支平衡表中的净误差与遗漏项是根据复式记账法人为设置的一个项目，本意是用来使得国际收支平衡表满足会计记账原则。

The errors & omissions in the balance of payment ( BOP ) statement is set according to the double entry , its original aim is to make the BOP statement satisfy the accounting rules .