double-entry system
复式记账；复式记账系统；复式计帐制
例句
1.accounting is based on a double-entry system, which means that we record the dual effects of a business transaction.
会计以复式记账系统为基础，即记录每笔交易的双重影响。
2.Including: Double-entry system, rules of debits and credits, accounting documents, account book and checking up property.
包括：复式簿记和借贷记帐法，会计凭证、会计帐簿、财产清查。
3.Under the double-entry system every business transaction is recorded in at least two accounts.
在复式记帐法下，每一笔经济交易都要在至少两个科目中记载。
4.Journal: A book of original entry in a double-entry system, listing all transactions: and indicating the accounts to which they belong.
分录簿复式簿记系统中登载原始账目的账本，记录下所有的交易，并表示出它们所：归的专项分类帐。
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