复式会计，复式簿记一种会计制度，其中每笔交易都分别记入相应的借方和贷方，无论在任何时候，贷方总额总是与借方总额相等。
Double entry accounting an accounting system in which every transaction results in corresponding debit and credit entries in the system. All credits equal all debits at all times.
从理论上讲一个月内借方的总额与贷方的总额应当相等。
The debits and credits should theoretically balance out within a month.
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