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词汇 double-entry bookkeeping
释义 ˌdouble-entry ˈbookkeeping

noun

[]
() 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.复式簿记;复式记账法
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