Where there are only two accounts affected , the debit and credit amounts are equal 在复式记帐法下,每笔交易的借项和贷项记入的数字相等。
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。
It is now possible to see how double - entry bookkeeping pro ? duces this equilibrium of results by ensuring that the equation holds well at all times 现在可以看一下复式记帐法如何通过保障会计等式在任何时候都有效,从而使薄记产生这种平衡关系。