常見例句雙語例句It is proved firstly in the paper that double-entry book-keeping is a generally-used measuring and recording method.首先證明了復(fù)式簿記法是一種普適的測量、記錄方法。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。權(quán)威例句Whereas business institutions in the Islamic world remained atomised, the West developed ever more resilient corporations—limited liability became widely available in the mid-19th century—as well as a penumbra of technologies such as double-entry book-keeping and stockmarkets.ECONOMIST: Schumpeter 返回 double entry bookkeeping