Debit and Credit Entries

In double entry accounting, which is in almost universal use, there are equal debit and credit entries for every transaction.

在复式记帐会计(几乎普遍使用)中，每笔交易的借方和贷方记入的数字相等。

Double-entry accounting means that the amounts of debit AND credit entries must be equal when accounts record every business transactions.

复式记账会计是指会计师记录每笔经济业务时借贷分录的金额必须相等。

Double entry accounting an accounting system in which every transaction results in corresponding debit and credit entries in the system. All credits equal all debits at all times.

复式会计，复式簿记一种会计制度，其中每笔交易都分别记入相应的借方和贷方，无论在任何时候，贷方总额总是与借方总额相等。