double entry

基本解釋

The concept of double entry accounting is important to understand.
理解複式記帳制的概唸是十分重要的。
In double entry accounting，which is in almost universal use, there are equal debit and credit entries for every transaction.
在複式記帳會計（幾乎普遍使用）中，每筆交易的借方和貸方記入的數字相等。
The accounting double entry is you record an increase in the cash asset account on the balance sheet and a corresponding equal increase in the advertising revenue account.
那麼在複式記帳制下，你資産負債表上的現金資産帳戶會有一筆增加的記錄，同時在廣告收入賬戶上有相對應的一筆同樣大小的增加記錄。

Double entry bookkeeping reveals that such spending must be financed in some way.
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That thinking reflects an absence of understanding of basic double entry bookkeeping.
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This simple double entry book keeping shows that the net cash flow into the economy produced by government spending is zero, nada, nothing.
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a book-keeping system in which any commercial transaction is entered as a debit in one account and as a credit in another &rarrcomparesingle entry
(as modifier)