| 单词 | double entry |
| 释义 | double entry【经】 复式 double entry double entry n.（名词）A method of bookkeeping in which a transaction is entered both as a debit to one account and a credit to another account, so that the totals of debits and credits are equal.复式分录：一笔交易同时入两种帐的记帐方式，在一种帐上当作借方记入，在另一帐上当作贷方记入，以致借方金额与贷方总金额相等 |
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