单词	double entry bookkeeping
释义	English Business double entry bookkeepingnoun [ U ] uk/ˌdʌb.əl en.tri ˈbʊk.kiː.pɪŋ/us/ˌdʌb.əl en.tri ˈbʊk.kiː.pɪŋ/specialized a system that a business uses to record its financial situation, where each sum of money is shown as money received in one part and money spent in the other part Thesaurus: synonyms and related words Accounting accountancy accountant accounting accounts arrears auditor balance bill capital capital gains costing expenditure false accounting fraudulent accounting FRS GAAP housekeeping imprest loss square See more results » double entry bookkeepingnoun [ U ] ukusalso double entry accounting ACCOUNTING the most commonly used system of recording financial information, in which each amount spent or received is recorded twice. For example, an amount a company spends to buy supplies is recorded as a debit to the company in one account and as a credit to the seller of the supplies in another account: Double entry bookkeeping, where each debit has a corresponding credit entry, will be used, which provides an arithmetic check of the books.
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