English term (edited): ��ʽ���ʷ�

Used interchangeably as 借货记帐法。Why? Because the amount debited is always equal to the amount credited. It is as if writing the same thing twice. This is of course redundancy now that we live in an information technology world. In some accounting systems now, what looks like a single entry (just key in one figure) is actually a double entry. The word bookkeeping is sufficient to indicate that it is a method of recording financial transactions. There is no need to say "bookkeeping method" as it should be understood that it is a method.