复式记账表示需要同时录入,借和贷两项。
Double-entry means you have done both the debits and the credits.
根据惯例，资产和费用的增加被记为借项，而负债、资本和收入的增加被记为贷项。
By convention, assets and expense increases are recorded as debits while liability, capital and income increases are recorded as credits.
资产和费用的减少被记为贷项，而负债、资本和收入的减少被记为借项。
Assets and expense decreases are recorded as credits, while liability, capital and income decreases are recorded as debits.
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