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.

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。

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Agricultural Land; Transaction System; New Double Land System.

农村土地；流转制度；“新两田制”。

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Bitcoin uses a clever scheme to maintain a fully decentralized transaction register, preventing double-spending without giving anyone de facto control over the system.

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