double entry bookkeeping
常见例句
- It is proved firstly in the paper that double-entry book-keeping is a generally-used measuring and recording method.
首先证明了复式簿记法是一种普适的测量、记录方法。 - 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.
学术界一般认为，复式簿记理论分为静态论与动态论两大体系，其代表性学说分别为等式学说与资金运动学说。 - Whereas business institutions in the Islamic world remained atomised, the West developed ever more resilient corporations—limited liability became widely available in the mid-19th century—as well as a penumbra of technologies such as double-entry book-keeping and stockmarkets.
ECONOMIST: Schumpeter 返回 double entry bookkeeping