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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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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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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