理解复式记帐制的概念是十分重要的。
The concept of double entry accounting is important to understand.
表1显示了此收据的一些示例复式记帐的细节。
Table 1 shows some example double-entry detail for this receipt.
第十一条、本公司采用借贷复式记帐法。
Article 11 the company employs the bookkeeping of debit and credit.
第十一条合营企业采用借贷复式记帐法。
Article 11 Joint ventures shall adopt debit and credit double entry bookkeeping.
在复式记帐会计(几乎普遍使用)中，每笔交易的借方和贷方记入的数字相等。
In double entry accounting, which is in almost universal use, there are equal debit and credit entries for every transaction.
卡内基在白天劳累一天后，晚上还参加夜校学习，课程是复式记帐法，每周3次。
Carnegie after daytime tired one day, evening also participates in the night school to study, the curriculum is the multiple keeping accounts law, each week 3 times.
那么在复式记帐制下，你资产负债表上的现金资产帐户会有一笔增加的记录，同时在广告收入账户上有相对应的一笔同样大小的增加记录。
The accounting double entry is you record an increase in the cash asset account on the balance sheet and a corresponding equal increase in the advertising revenue account.
那么在复式记帐制下，你资产负债表上的现金资产帐户会有一笔增加的记录，同时在广告收入账户上有相对应的一笔同样大小的增加记录。
The accounting double entry is you record an increase in the cash asset account on the balance sheet and a corresponding equal increase in the advertising revenue account.
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