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.
每一个会计单位都运用独立的、复式记账的会计体系。
For each accounting entity a self-contained, double-entry accounting system is employed.
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.
簿记记录通过运用会计等式所达到的平衡关系是复式记账的一个重要特点。
The equilibrium which the bookkeeping record achieves through the accounting equation is an essential feature of double entry.
怎样运用复式计帐法和会计系统。
目前复式记账会计几乎在全世界得到了普遍的应用。
Nowadays , the double-entry accounting is almost used in the world widely.
复式记账会计是指会计师记录每笔经济业务时借贷分录的金额必须相等。
Double-entry accounting means that the amounts of debit AND credit entries must be equal when accounts record every business transactions.
复式记账会计是指会计师记录每笔经济业务时借贷分录的金额必须相等。
Double-entry accounting means that the amounts of debit AND credit entries must be equal when accounts record every business transactions.
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