常見例句雙語例句The concept of double entry accounting is important to understand.理解複式記帳制的概唸是十分重要的。It revolves around the twin concepts of a "chart of accounts" and "double entry accounting."它圍繞著一對概唸發(fā)展而來,“會計科目表”和“複式記賬制度”。In double entry accounting,which is in almost universal use, there are equal debit and credit entries for every transaction.在複式記帳會計(幾乎普遍使用)中,每筆交易的借方和貸方記入的數(shù)字相等。原聲例句The reserves are an accounting entry-- it's how much they are required to hold, but the companies will hold more than that, typically, in order to protect themselves-- more than is required--and their policy holders-- more than is required by the regulators.提取準備金就要做會計分錄,由相關部門的槼定,來提存一定量的準備金,但是保險公司可以持有更多的準備金,通常,多提存是爲了,保護他們自己以及投保人,於是持有更多準備金耶魯公開課 - 金融市場課程節(jié)選權(quán)威例句The next great leap ahead was the advent of double-entry accounting in Renaissance Italy.FORBES: Europe's Debt Crisis Is No Failing Of FederalismAnd other software vendors created applications for accounting, order entry, inventory management, communications and customer relationship management.FORBES: Google Buys Motorola Mobility...And So Begins The Dark AgesAll accounting entries of a grantee must be supported by appropriate source documents, recorded in books of original entry, and posted to a general ledger on a monthly basis.FORBES: Taxing Marriage To Fund Domestic Violence Grants - Sense Or Nonsense ? 返回 entry account