double entry bookkeeping
noun [ U ] finance & economics specialized uk/ˌdʌb.əl en.tri ˈbʊk.kiː.pɪŋ/ us/ˌdʌb.əl en.tri ˈbʊk.kiː.pɪŋ/
（公司）复式记账法
a system that a business uses to record its financial situation, where each sum of money is shown as money received in one part and money spent in the other part