double-entry bookkeeping

noun

1. 复式记账法，复式簿记（将每个账项分别登入贷记和借记）
   a system of keeping financial records in which each piece of business is recorded as a credit in one account and a debit in another

1. Eventually, to maintain clear records, there arose a sublime invention: double-entry bookkeeping.
   最后，为了保持清晰的记录，一种绝妙的发明横空出世：复式记账法。
2. The eurozone is at war with double-entry bookkeeping.
   欧元区正在和复式记账法做斗争。
3. I always found double-entry bookkeeping difficult to understand.
   我总是发现复式记账难懂。
4. Thoughts of Chinese traditional double-entry bookkeeping embodied its way of growing-up in such factors as thoughts of accounts with persons, thoughts of accounts with goods and thoughts of account equilibrium, etc.
   中国传统复式簿记思想从人名账户思想、物名账户思想以及账户平衡思想等主要方面展现了其艰难的发展过程。
5. 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。

noun

1. bookkeeper debits the transaction to one account and credits it to another

   Synonym:    double entry