Classical double entry accounting has provided the foundation for accounting within the firm for many centuries. The digitally signed receipt, an innovation from financial cryptography, gives rise to exactly duplicated entries for each of 3 parties or roles, the outcome of which we call triple entry accounting. This presents a challenge to double entry bookkeeping by expanding the use of accounting from inside firms to activity between the firms. When applied to digital cash and digital assets, the approach of negotiating a single signed receipt between parties lowers costs by delivering reliable data to support stronger accounting, and makes much stronger governance possible in a way that positively impacts on the future needs of corporate and public accounting. By turning the opinions of firm owners into facts agreed between firms, triple entry bookkeeping creates the bulletproof accounting layer to support aggressive uses and adversarial users such as are found in the Bitcoin system of transactions.

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三式记账会计

几个世纪以来，经典的复式记账法为公司内部会计奠定了基础。数字签名的收据是金融密码学的一项创新，它为 3 个参与方或角色中的每一个产生了完全相同的重复条目，我们将其结果称为三式记账会计。通过将会计的使用从公司内部扩展到公司之间的活动，这对复式记账提出了挑战。当应用于数字现金和数字资产时，各方之间协商单一签名收据的方法可以通过提供可靠的数据来支持更强大的会计来降低成本，并以对企业和公众的未来需求产生积极影响的方式实现更强有力的治理会计。通过将公司所有者的意见转化为公司之间达成一致的事实，三式记账创建了防弹会计层，以支持激进的使用和敌对用户，例如比特币交易系统中的情况。