| 单词 | Double entry |
| 释义 | 複式簿記 The basic accounting system of bookkeeping in which every transaction calls for entries of at least two accounts. The amounts recorded in the debit accounts will have a corresponding entry with the same amounts in the credit accounts, and so to reflect the dual effect of each transaction. 每筆交易均需作出至少涉及兩個帳戶的記帳的基本會計簿記系統。記入借方帳戶的金額須以相同的款額相應地記入貸方帳戶，並以此反映每筆交易的雙重影響。 |
| 随便看 |
|
法律词典收录了8080条英汉双解法律词条，基本涵盖了常用法律英语单词及短语词组的翻译及用法，是法律学习的有利工具。