1) debit and credit bookkeeping method
借贷记帐法
1.
The passage enriches and improves the content concerned about the theory of debit and credit bookkeeping method by deeply analysing,the theory of debit and credit bookkeeping method.
通过对借贷记帐法原理的深入阐述,丰富和完善了借贷记帐法原理的相关内容,使其更加充实和具有说服力,对初学者的学习和实战操作都具有极强的指导意义。
2) on loan and keeping accounts principle
借贷记帐原理
3) 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。
4) complete reversal of entries
记帐时借贷方互调
5) Debit-Credit Bookkeeping Paradoxes
借贷记账法悖论
6) Debit/Credit
借记/贷记
补充资料：借贷记帐法
会计工作中，用“借”、“贷”作为记帐符号来表示资产、负债、所有者权益、收入、费用、成本等的增减变动的一种复式记帐方法。依据“资产＝权益(或＝负债+所有者权益)”这一会计等式，任何一笔经济业务发生时，都按“有借必有贷，借贷必相等”的记帐规则，在两个或两个以上帐户的借方和贷方分别以相等的金额予以登记。
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