(1)账簿记录；账面记录
在复式簿记中，记载日记账所用的由借方和贷方组成的记账法，通常是金额或数字。

(2)(证券)记账；账簿登记
用于反映在公众间进行交易的证券的所有权状况的方法，由经纪公司向其客户发送交易确认书和月度报告，而非股票或股权证。

• competency of witness
• competency proceedings
• competency to stand trial
• competent arbitrator
• competent attesting witness
• competent authority
• competent court
• competent evidence
• competent jurisdiction
• competent person
• competent tribunal
• competent witness
• competere
• competing lines
• competing railroads
• competing unions
• competit assisa
• competition
• competition with mails
• competitive advertising
• competitive bidding
• competitive civil service examination
• competitive examination
• Compilacion de Canellas (or de Huesca)
• compilation