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单词 single entry
释义

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single entry
single entry n. (a) the method of bookkeeping in which each transaction (as a general rule) is entered only in one account (cf. double entry n. at double adj.1 and adv. Compounds 1); (b) listing of a title at only one place in a catalogue, bibliography, or index, without cross-references; an entry so created.
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society > trade and finance > management of money > keeping accounts > [noun] > book-keeping > methods of
double entry1721
single entrya1831
self-balancing1854
T account1936
LIFO1945
fifo1975
a1831 Encycl. Metrop. (1845) I. 462/2 The more obvious method.., which is called Book-keeping by Single Entry.
1849 J. H. Freese Commerc. Class-bk. 103 If my books were kept by single entry, I should simply credit Smart & Co. for the coffee.
1963 Guide to Universal Decimal Classification (B.S.I.) i. 7 Generally speaking, each document gets only one entry in the classified file, and this method of ‘single entry’ is assumed for the time being. Many UDC users, however, favour a method of ‘multiple entry’, whereby a document on Harvesting of cereals, for instance, would get an entry under both Cereals and Harvesting.
1976 B. Buchanan Gloss. Indexing Terms 123 Single entry systems fail to correct completely the separations caused by the application of a citation order..; for this, multiple entry systems are necessary.
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