复式记账是从单式记账法发展起来的一种比较完善的记账方法。与单式记账法相比较,其主要特点是:时每项经济业务都以相等的金额在两个或两个以上的相互联系的账户中进行记录;各账户之间客观上存在对应关系,对账户记录的结果可以进行试算平衡。复式记账法较好地体现了资金运动的内在规律, Double entry bookkeeping is a relatively complete accounting method developed from the single entry bookkeeping method. Compared with the single accounting method, the main features are: when each economic activity is recorded in equal or equal amounts in two or more interconnected accounts, there is an objective relationship between the accounts, The result of the account record can be tentatively balanced. The double bookkeeping method better embodies the inherent law of capital movement,