Double entry bookkeeping

The basic principle of double entry bookkeeping is that every transaction has a two-fold effect .

复式记账法的基本原理是每笔交易都有借贷双方。

As the emerging of double entry bookkeeping , surplus became one of the important concepts of finance report .

伴随着复式簿记法的产生，盈余逐渐演变成为一个重要的概念，在财务报告中发挥着不可小视的作用。

The debit and credit double entry bookkeeping technique is to be used for recording ALT accounting transactions .

会计上所有交易的记录都采用借贷复式记账法。

The nature of double entry bookkeeping is a kind of verification of account which computer technology have well provided with more speediness and accuracy .

复式记账法的本质是一种核对功能，现代计算机技术也可以完成这种数字核对，而且更为快捷和准确。