| 词汇 | double-entry-bookkeeping |
| 释义 | double entry bookkeeping noun[ U ] finance & economics specializeduk /ˌdʌb.əl en.tri ˈbʊk.kiː.pɪŋ/ us /ˌdʌb.əl en.tri ˈbʊk.kiː.pɪŋ/ a system that a business uses to record its financial situation, where each sum of money is shown as money received in one part and money spent in the other part（公司）复式记账法 Accounting accountancy accountant accounting accounts auditor bad debt balance balance sheet bill budget creative accounting false accounting forensic accountant forensic accounting fraudulent accounting loss unaudited uncredited unreconciled write something down double entry bookkeeping | Business Englishdouble entry bookkeeping noun[ U ] ACCOUNTINGukus(alsodouble entry accounting) the most commonly used system of recording financial information, in which each amount spent or received is recorded twice. For example, an amount a company spends to buy supplies is recorded as a debit to the company in one account and as a credit to the seller of the supplies in another account: Double entry bookkeeping, where each debit has a corresponding credit entry, will be used, which provides an arithmetic check of the books. Examples of double entry bookkeepingdouble entry bookkeeping I have been a local authority member for only 30 years, and in my view, ordinary central budgeting is like simple doubleentrybookkeeping compared with the rate support grant. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 Instead, relational databases take their place, but still typically enforce the doubleentrybookkeeping system and methodology. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. Some have suggested that the development of doubleentrybookkeeping would provide a powerful argument in favor of the legitimacy and integrity of usury but this is an obvious "non-sequitur". From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. Referring to doubleentrybookkeeping, he shows that the emission of money is an instantaneous event taking place every time a payment is carried out by banks. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors. |
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