The basic principle of double entry bookkeeping is that every transaction has a twofold effect.

复式记账法的基本原理是每笔交易都有借贷双方。

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What makes this inherent disposition toward improvement mentally possible is the system of bookkeeping by double entry.

而将这种改进转变成为人类思想上固定习惯的则是依照复式记账法的簿记系统。

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2011 is merely a new entry in our ancient custom of chronological bookkeeping, an arbitrary starting point for our annual trip around the sun.

2011年不过是对编年体历史记载的古代风俗的新认识，一年一度绕着太阳旅行的必然起点。

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Double entry bookkeeping reveals that such spending must be financed in some way.

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Banking and double-entry bookkeeping, first created 500 years ago, enabled proto-capitalists to hide their wealth in a myriad of ways.

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That thinking reflects an absence of understanding of basic double entry bookkeeping.

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