单词 | double-entry bookkeeping |
释义 | double-entry bookkeeping double-entry bookkeeping noun [U]
(Accounting ) the usual way of keeping a company's financial records, in which each amount spent, received, etc. is recorded with a credit in one account and a debit in another. For example, if a company paid €1 000 in cash for a new computer, this amount would be recorded as a credit in the cash account and as a debit in an asset account. |
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