bookkeeping by double entry

двойная бухгалтерия

Большой англо-русский и русско-английский словарь. 2001.

Смотреть что такое "bookkeeping by double entry" в других словарях:

  • Bookkeeping by double entry — Bookkeeping Book keep ing, n. The art of recording pecuniary or business transactions in a regular and systematic manner, so as to show their relation to each other, and the state of the business in which they occur; the art of keeping accounts.… …   The Collaborative International Dictionary of English

  • Bookkeeping by single entry — Bookkeeping Book keep ing, n. The art of recording pecuniary or business transactions in a regular and systematic manner, so as to show their relation to each other, and the state of the business in which they occur; the art of keeping accounts.… …   The Collaborative International Dictionary of English

  • double entry accounting — UK US noun [U] ACCOUNTING ► DOUBLE ENTRY BOOKKEEPING(Cf. ↑double entry bookkeeping) …   Financial and business terms

  • double-entry bookkeeping — noun bookkeeper debits the transaction to one account and credits it to another • Syn: ↑double entry • Hypernyms: ↑bookkeeping, ↑clerking * * * ˌdouble entry ˈbookkeeping 7 [double entry bookkeeping] …   Useful english dictionary

  • double entry bookkeeping — UK US noun [U] (also double entry accounting) ACCOUNTING ► the most commonly used system of recording financial information, in which each amount spent or received is recorded twice. For example, an amount a company spends to buy supplies is… …   Financial and business terms

  • double entry — A bookkeeping system that lists each transaction twice in the ledger. Dictionary from West s Encyclopedia of American Law. 2005. double entry A bookkeeping system that lists each transaction twice in the …   Law dictionary

  • Double entry — Double Dou ble (d[u^]b l), a. [OE. doble, duble, double, OF. doble, duble, double, F. double, fr. L. duplus, fr. the root of duo two, and perh. that of plenus full; akin to Gr. diplo os double. See {Two}, and {Full}, and cf. {Diploma}, {Duple}.]… …   The Collaborative International Dictionary of English

  • Double entry — may refer to:*The double entry bookkeeping system, also known as the double entry accounting system. *Double penetration *A pair of doors in the same opening e.g. French doorsee also*Reentry *Double entendre *Dual ported RAM …   Wikipedia

  • Double entry — Entry En try, n.; pl. {Entries}. [OE. entree, entre, F. entr[ e]e, fr. entrer to enter. See {Enter}, and cf. {Entr[ e]e}.] 1. The act of entering or passing into or upon; entrance; ingress; hence, beginnings or first attempts; as, the entry of a… …   The Collaborative International Dictionary of English

  • double entry — n. a system of bookkeeping in which every transaction is entered as both a debit and a credit in conformity with the underlying accounting equation which states that assets equal liabilities plus net worth double entry adj …   English World dictionary

  • double entry — double entry, adj. Bookkeeping. a method in which each transaction is entered twice in the ledger, once to the debit of one account, and once to the credit of another. Cf. single entry. [1715 25] * * * …   Universalium

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