Double-entry System(复式记账法):  The double - entry system of accounting means that for every business  transaction, amounts must be recorded in a minimum of two accounts, which  requires that for all transactions, the amounts entered as debits must be equal to the amounts entered as credits.

Debit and Credit Accounting（借贷记账法) :  Debit and credit accounting is a term used in accounting and  bookkeeping system,  which is part of the  double entry system which results in every business transaction affecting at least two accounts, wherein at least one of the accounts will receive a debit entry and at least one other account will receive a credit entry, and the amounts entered as debits must be equal to the amounts entered as credits.

Addition Subtraction Accounting(增减记账法):  Addition and subtraction accounting is the term used in accounting and bookkeeping system, which keep the accounting records by increase and decrease resulting from the transactions and events.

Receipt Payment Accounting(收付记账法):Receipt payment accounting is the term used in accounting and bookkeeping  system,  which keep the accounting  records by receipt and payment resulting from the transactions and events.

Debit(借方):  The debit is an accounting term thatmeans an entry will be made on the left side of an account.

Credit(贷方):  The credit is an accounting term that means an entry will be made on the right side of an account.