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词汇 double entry
释义 double entryn.(名词)
  1. A method of bookkeeping in which a transaction is entered both as a debit to one account and a credit to another account, so that the totals of debits and credits are equal.复式分录:一笔交易同时入两种帐的记帐方式,在一种帐上当作借方记入,在另一帐上当作贷方记入,以致借方金额与贷方总金额相等
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