Including: Double-entry system, rules of debits and credits, accounting documents, account book and checking up property. 包括:复式簿记和借贷记帐法,会计凭证、会计帐簿、财产清查。
The double-entry accounting is used by viryually every business organization. 几乎每个商业组织都使用复式记账法。
Double-entry accounting means that the amounts of debit and credit entries must be equal when accounts record every business transactions. 复式记账会计是指会计师记录每笔经济业务时借贷分录的金额必须相等。
For each accounting entity a self-contained, double-entry accounting system is employed. 每一个会计主体都运用独立的复式记账体系。
Nowadays, the double-entry accounting is almost used in the world widely. 目前复式记账会计几乎在全世界得到了普遍的应用。
Since triple-entry accounting has caught more and more public attention, single-entry accounting, double-entry accounting and triple-entry accounting, which are based on relative geometry patterns, constitute the basic concepts of accounting theory. 在三式会计被郑重提出并被公众日益重视的情况下,由不同层次的几何范式奠定的单式会计、复式会计与三式会计,共同构成了会计理论的基础范畴。
The origin of double-entry bookkeeping is a major part of accounting history studies. 复式簿记起源的问题,是会计史研究中的重大问题。
Different habit formations have different effects on consumers 'purchase decisions. "Double-entry" Mental Accounting theory discusses the interaction between the negative utility of payment and the positive utility of consumption. 双通道心理账户,,理论探讨了支付的负效用和消费的正效用的相互作用。