基本解釋復(fù)式記帳英漢例句雙語(yǔ)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(dòng)態(tài)論兩大體系，其代表性學(xué)說(shuō)分別為等式學(xué)說(shuō)與資金運(yùn)動(dòng)學(xué)說(shuō)。book-keeping by double entry更多例句專業(yè)釋義管理學(xué)復(fù)式記帳