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单词 double entry
释义

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double entry
double entry n. the method of bookkeeping in which every item entered to the credit of one account in the ledger is entered to the debit of another, and vice versa; also figurative.
ΘΚΠ
society > trade and finance > management of money > keeping accounts > [noun] > book-keeping > methods of
double entry1721
single entrya1831
self-balancing1854
T account1936
LIFO1945
fifo1975
1721 W. Webster Ess. Bk.-keeping (ed. 2) 1 Book-keeping is the Art of stating our Accompts,..to which end, the Italian manner of Debtor and Creditor, by double entry, is by experience, found most conducive.
1741 J. Mair Book-keeping Methodiz'd (ed. 2) 14 Italian Book-keeping is said to be a Method of Keeping Accompts by double Entry because, etc.
1883 A. Cariss Book-keeping 3 Book-keeping by Double Entry..was devised centuries ago, and has since become..generally adopted.
1961 S. Chaplin Day of Sardine i. 22 But if my writing's bad my double entry memory is good. It all goes down and sooner or later comes shooting out.
extracted from doubleadj.1adv.
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更新时间:2024/12/24 4:11:03