The debit and credit double entry bookkeeping technique is to be used for recordding all accounting transaction. 会计上所有交易的纪录都采用借贷复式记帐法。
The equilibrium, which the bookkeeping record achieves through the accounting equation, is an essential feature of double entry. 薄记记录通过运用会计等式所达到的平衡关系是复式记帐的一个重要特点。
