entry account

基本解釋

The concept of double entry accounting is important to understand.
理解復(fù)式記帳制的概念是十分重要的。
It revolves around the twin concepts of a "chart of accounts" and "double entry accounting."
它圍繞著一對(duì)概念發(fā)展而來(lái)，“會(huì)計(jì)科目表”和“復(fù)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.
在復(fù)式記帳會(huì)計(jì)（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。

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(zhǔn)備金就要做會(huì)計(jì)分錄,由相關(guān)部門(mén)的規(guī)定,來(lái)提存一定量的準(zhǔn)備金,但是保險(xiǎn)公司可以持有更多的準(zhǔn)備金,通常,多提存是為了,保護(hù)他們自己以及投保人,于是持有更多準(zhǔn)備金
耶魯公開(kāi)課 - 金融市場(chǎng)課程節(jié)選

The next great leap ahead was the advent of double-entry accounting in Renaissance Italy.
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And other software vendors created applications for accounting, order entry, inventory management, communications and customer relationship management.
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All 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.
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Entry system accounting documents 把會(huì)計(jì)憑證錄入系統(tǒng)
journal entry of accounting 會(huì)計(jì)分錄
Double entry and accounting cycle 第二章
double -entry accounting 復(fù)式記賬;[會(huì)計(jì)]復(fù)式會(huì)計(jì);復(fù)式計(jì)帳法;復(fù)式記賬法
single entry accounting [會(huì)計(jì)]單式會(huì)計(jì);翻譯