| 单词 | double-entry |
| 释义 | DEFINITIVE EXAMPLES 权威例句〔journal〕A book of original entry in a double-entry system, listing all transactions and indicating the accounts to which they belong.分录簿：复式簿记系统中登载原始账目的账本，记录下所有的交易，并表示出它们所归的专项分类帐美国传统〔trial balance〕A statement of all the open debit and credit items in a double-entry ledger, made to test their equality.试算表：在复式分类帐目中记载所有还在往来的借方和贷方项目的帐户报表，用来检验其是否均衡美国传统I always found double-entry bookkeeping difficult to understand.我总是发现复式记帐难懂。剑桥国际 |
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