| 单词 | double-entry book-keeping |
| 释义 | double-entry book-keeping double-entry book-keeping A method of recording the transactions of a business in a set of accounts, such that every transaction has a dual aspect and therefore needs to be recorded in at least two accounts. For example, when a person (debtor) pays cash to a business for goods purchased, the cash held by the business is increased and the amount due from the debtor is decreased by the same amount; similarly, when a purchase is made on credit, the stock is decreased and the amount owing to creditors is increased by the same amount. This double aspect enables the business to be controlled because all the books of accounts must balance. double option A combination of a put option and a call option. It is less flexible, since the put and call cannot be separated. |
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