复式记账原理的另一种解释——资金来龙=资金去脉

Another Explanation of Double Entry principle——Funds Sources Equals Funds Applications

从静态和结果(“资产=权益”)与动态和过程(“资金来龙=资金去脉”)的结合上,来阐述复式记账的基本原理,不失为是一种较好的解释。

This article elaborates the double entry principle in a viewpoint of both static-outcome(assets=equity) and dynamic-process(fund source=fund application).