基本解釋復(fù)式記帳英漢例句雙語例句It is well-known that the double-entry book-keeping theory contains two parts: static and dynamic theories, represented respectively by the theory of debit-credit equation and the value cycle theory.學(xué)術(shù)界一般認(rèn)為,復(fù)式簿記理論分為靜態(tài)論與動態(tài)論兩大體系,其代表性學(xué)說分別為等式學(xué)說與資金運動學(xué)說。book-keeping by double entry更多例句專業(yè)釋義管理學(xué)復(fù)式記帳