book by double entry

常见例句

雙語例句

• 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.
  學術界一般認爲，複式簿記理論分爲靜態論與動態論兩大躰系，其代表性學說分別爲等式學說與資金運動學說。

權威例句

• This simple double entry book keeping shows that the net cash flow into the economy produced by government spending is zero, nada, nothing.
  FORBES: Job Creation, Economic Growth And Social Justice
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