double entry bookkeeping
常見例句
- It is proved firstly in the paper that double-entry book-keeping is a generally-used measuring and recording method.
首先證明了復式簿記法是一種普適的測量、記錄方法。 - It is well-known that the double-entry book-keeping theory contains two parts: static and dynamic theories, represented respectively by the theory of debit-credit equation and the value cycle theory.
學術(shù)界一般認為，復式簿記理論分為靜態(tài)論與動態(tài)論兩大體系，其代表性學說分別為等式學說與資金運動學說。 - Whereas business institutions in the Islamic world remained atomised, the West developed ever more resilient corporations—limited liability became widely available in the mid-19th century—as well as a penumbra of technologies such as double-entry book-keeping and stockmarkets.
ECONOMIST: Schumpeter 返回 double entry bookkeeping