Article 11 Joint ventures shall adopt debit and credit double entry bookkeeping.

第十一条合营企业采用借贷复式记帐法。

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

FORBES: For The Republicans There's An Opportunity At The Fiscal Cliff

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

FORBES: Malone's Musing

Throughout history, human beings have invented representational systems writing, music notation, double-entry bookkeeping to grasp with the mind what human hands could never touch.

FORBES: Fact and Comment