The basic working tool is the "T"account, which provides a simple means of tracing, step by step, the effects ofthese transactions on both the asset and liability sides of bank balancesheets.
基本的工具是通过“T”账户，它提供了一种简单的方法来一步一步地追踪这些交易活动对于银行资产负债表中的资产和负债两方面的影响。
The basic working tool is the "T"account, which provides a simple means of tracing, step by step, the effects ofthese transactions on both the asset and liability sides of bank balancesheets.
基本的工具是通过“T”账户，它提供了一种简单的方法来一步一步地追踪这些交易活动对于银行资产负债表中的资产和负债两方面的影响。
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