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。
The principle of duality is the basis of the double-entry bookkeeping system on which accounting is based. 二重性是複式簿記系統為基礎的會計基本原則。
