double entry book-keeping的用法和樣例：
例句
- The debit and credit double entry bookkeeping technique is to be used for recordding all accounting transaction.
會計上所有交易的紀錄都採用借貸複式記帳法。 - The equilibrium, which the bookkeeping record achieves through the accounting equation, is an essential feature of double entry.
薄記記錄通過運用會計等式所達到的平衡關係是複式記帳的一個重要特點。
