The double-entry bookkeeping的意思|示意

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。

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。

The equilibrium which the bookkeeping record achieves through the accounting equation is an essential feature of double entry.

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。