1) I/O bookkeeping
I/O记账法
1.
It expatiates the fundamental principle of I/O bookkeeping,and illuminates the database structure of journal voucher with I/O bookkeeping under modern IT conditions.
本文从现代信息技术的特点出发,论述借贷记账法对会计核算的负面影响及其改革的必要性,阐述了I/O记账法的基本原理,说明了现代信息技术条件下运用I/O记账法构建的记账凭单数据库结构,提出了全面改革现代会计模式的初步设想。
2) book-keeping technique
记账方法
1.
Family simple accounting includes the definition of accounting object, the setting of accounting subject and book - keeping technique, the designing and using of accounting books etc.
家庭 简易会计框架包括阐述核算对象、设置会计科目、确立记账方法、设计账簿格式、选用会计报表与诸方面的构筑。
4) debit-credit bookkeeping
借贷记账法
1.
However,debit-credit bookkeeping still has certain deficiencies as a tool and manner for people to learn and transform the world;it needs constant renewal and perfection,so as to meet the need of the social development.
借贷记账法已经有510多年的历史,借贷记账法由于相对清晰的对应关系和相对严谨的科学理论性,成为当今世界会计的主流。
5) increase-decrease bookkeeping
增减记账法
6) triple-entry bookkeeping
三式记账法
补充资料：记账
1.见"记帐"。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条