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词汇 double-entry
释义

Definition of double-entry in English:

double-entry

adjective
  • Denoting a system of bookkeeping in which each transaction is entered as a debit in one account and a credit in another.

    (簿记中)复式分录的,复式记录的

    Example sentencesExamples
    • These documents include accounting records which appear to offer some vital clues relevant to the emergence of the double-entry system of accounting.
    • The study provides a fourteenth century illustration of the emergence of an ante double-entry system which only partially secured equality between the debits and credits of transactions.
    • Yet, the research reported here adds to other recent findings which suggest that Spain was one of the most important promoters of the double-entry system of accounting.
    • The general statements formulated by these companies followed not the double-entry system, but the Venetian style of credits and debits.
    • This process led ultimately to the advent of the full double-entry system of accounting that has been a fundamental support to the management and study of business for over five hundred years.
    • In addition, there was a further rationale for the application of the double-entry system to the possessions of the deceased.
    • On several occasions, the three commissioners vindicated, justified and defended the double-entry system.
    • However, he is concerned that only financial measures can be recorded in this manner, leaving other important attributes to be captured outside the double-entry system.
    • This was a primitive double-entry system with two main advantages.
    • Just as businesses use the processes of double-entry bookkeeping, internal audits, and external audits to secure their financials, businesses need to use a series of security processes to protect their networks.
    • Accordingly, it seems unlikely to have been a coincidence that the first application of the double-entry bookkeeping system took place at a time when he was closely involved with the House.
    • He makes insightful and bold observations, noting that many studies in accounting history have focused too narrowly on the search for the origin of double-entry bookkeeping.
    • That's the beauty of the double-entry bookkeeping system.
    • This system showed several ideas that with further development would allow Italian accounting records to move on to the formulation of the double-entry system.
    • The idea behind a double-entry system is that there is a debit from an account and a credit to an account for each transaction.
    • In this sense, it is also a liability, ‘a double-entry system’, a continued exchange of favours between the two parties involved.
    • She was appalled to discover that the accounting system did not even run to double-entry book keeping and refused to sign off the 2001 accounts.
    • After several unfruitful attempts to exercise greater control over his revenue streams, the King finally introduced reforms in 1788 to both centralise the Treasury and to use double-entry bookkeeping.
    • Undoubtedly, this increasingly common practice was a precursor to the widespread adoption of the double-entry system.
    • This paper presents an analysis of the development of this accounting system and the accounting practices associated with the implementation of the double-entry bookkeeping system.

Definition of double-entry in US English:

double-entry

adjectivedəbəlˈentrē
  • attributive Denoting a system of bookkeeping in which each transaction is entered as a debit in one account and a credit in another.

    (簿记中)复式分录的,复式记录的

    Example sentencesExamples
    • The general statements formulated by these companies followed not the double-entry system, but the Venetian style of credits and debits.
    • In this sense, it is also a liability, ‘a double-entry system’, a continued exchange of favours between the two parties involved.
    • He makes insightful and bold observations, noting that many studies in accounting history have focused too narrowly on the search for the origin of double-entry bookkeeping.
    • However, he is concerned that only financial measures can be recorded in this manner, leaving other important attributes to be captured outside the double-entry system.
    • This was a primitive double-entry system with two main advantages.
    • On several occasions, the three commissioners vindicated, justified and defended the double-entry system.
    • That's the beauty of the double-entry bookkeeping system.
    • Yet, the research reported here adds to other recent findings which suggest that Spain was one of the most important promoters of the double-entry system of accounting.
    • This system showed several ideas that with further development would allow Italian accounting records to move on to the formulation of the double-entry system.
    • This process led ultimately to the advent of the full double-entry system of accounting that has been a fundamental support to the management and study of business for over five hundred years.
    • This paper presents an analysis of the development of this accounting system and the accounting practices associated with the implementation of the double-entry bookkeeping system.
    • These documents include accounting records which appear to offer some vital clues relevant to the emergence of the double-entry system of accounting.
    • The study provides a fourteenth century illustration of the emergence of an ante double-entry system which only partially secured equality between the debits and credits of transactions.
    • In addition, there was a further rationale for the application of the double-entry system to the possessions of the deceased.
    • After several unfruitful attempts to exercise greater control over his revenue streams, the King finally introduced reforms in 1788 to both centralise the Treasury and to use double-entry bookkeeping.
    • The idea behind a double-entry system is that there is a debit from an account and a credit to an account for each transaction.
    • Undoubtedly, this increasingly common practice was a precursor to the widespread adoption of the double-entry system.
    • Just as businesses use the processes of double-entry bookkeeping, internal audits, and external audits to secure their financials, businesses need to use a series of security processes to protect their networks.
    • She was appalled to discover that the accounting system did not even run to double-entry book keeping and refused to sign off the 2001 accounts.
    • Accordingly, it seems unlikely to have been a coincidence that the first application of the double-entry bookkeeping system took place at a time when he was closely involved with the House.
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