複式會計
double-entry bookkeeping
記錄，其中每個事務是在兩個或多個帳戶輸入並涉及雙向的，自我平衡過帳的金融交易的方法。整個借方必須等於總學分
Method of recording financial transactions in which each transaction is entered in two or more accounts and involves two-way, self-balancing posting. Total DEBITS must equal total CREDITS