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词汇 book-of-first-entry
释义 book of first entry
noun[ C,usually plural ]
 ACCOUNTINGukus(alsobook of original entry); (alsobook of prime entry)
a written or computer record in which the money a company receives and spends is first recorded:
The totals from the book of first entry will later be copied into a book of final entry.
Compare
book of final entry
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