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double-entry book-keeping
释义
double-entry book-keeping
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管理学
财务会计
释
double-entry book-keeping
复式记账
以资产与权益平衡关系作为记账基础,对于每一笔经济业务,都要以相等的金额在两个或两个以上相互联系的账户中进行登记,系统地反映资金运动变化结果的一种记账方法。
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