double entry

基本解释

The concept of double entry accounting is important to understand.
理解复式记帐制的概念是十分重要的。
In double entry accounting，which is in almost universal use, there are equal debit and credit entries for every transaction.
在复式记帐会计（几乎普遍使用）中，每笔交易的借方和贷方记入的数字相等。
The accounting double entry is you record an increase in the cash asset account on the balance sheet and a corresponding equal increase in the advertising revenue account.
那么在复式记帐制下，你资产负债表上的现金资产帐户会有一笔增加的记录，同时在广告收入账户上有相对应的一笔同样大小的增加记录。

Double entry bookkeeping reveals that such spending must be financed in some way.
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That thinking reflects an absence of understanding of basic double entry bookkeeping.
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This simple double entry book keeping shows that the net cash flow into the economy produced by government spending is zero, nada, nothing.
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a book-keeping system in which any commercial transaction is entered as a debit in one account and as a credit in another &rarrcomparesingle entry
(as modifier)