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double-entry bookkeeping

/ˈdʌbəl ˈɛntri ˈbʊkˌkiːpɪŋ/

翻译: 一种标准化的会计方法,每笔财务交易至少记录在两个账户中,借方与贷方金额相等,以保证会计等式平衡。

1 个条目

phrase

/ˈdʌbəl ˈɛntri ˈbʊkˌkiːpɪŋ/C1formalbusiness
  • zh一种标准化的会计方法,每笔财务交易至少记录在两个账户中,借方与贷方金额相等,以保证会计等式平衡。

A standardized accounting method where every financial transaction is recorded in at least two accounts, with equal debits and credits, ensuring the accounting equation remains balanced.

  1. Accounting methodC1formal

    A system of bookkeeping where every financial transaction is recorded in at least two accounts, ensuring the accounting equation (Assets = Liabilities + Equity) remains balanced.

    zh复式记账法

    • The accountant used double-entry bookkeeping to record the purchase of new equipment.
    • Double-entry bookkeeping helps detect errors by ensuring debits equal credits.
    • All publicly traded companies are required to use double-entry bookkeeping.