book-keeping by double entry
常见例句
- 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.
学术界一般认为，复式簿记理论分为静态论与动态论两大体系，其代表性学说分别为等式学说与资金运动学说。 返回 book-keeping by double entry