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1 double entry book-keeping
двойная бухгалтерия; двойная запись -
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3 double-entry book-keeping
* * *метод регистрации трансакций предприятия в системе бухгалтерских счетов, при котором каждая операция учитывается дважды и, следовательно, она должна быть проведена, по крайней мере, по двум счетамАнгло-русский экономический словарь > double-entry book-keeping
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4 double-entry book-keeping
Большой англо-русский и русско-английский словарь > double-entry book-keeping
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5 double-entry book-keeping
двойная бухгалтерия ;Англо-Русский словарь финансовых терминов > double-entry book-keeping
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6 double entry book-keeping
двойная бухгалтерия ; двойная запись ;Англо-Русский словарь финансовых терминов > double entry book-keeping
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двойная бухгалтерияАнгло-русский словарь экономических терминов > double-entry book-keeping
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8 double entry book-keeping
Бухгалтерия: учёт по методу двойной записи, учёт по системе двойной записиУниверсальный англо-русский словарь > double entry book-keeping
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9 double-entry book-keeping
Экономика: двойная бухгалтерияУниверсальный англо-русский словарь > double-entry book-keeping
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(ec) contabilitate în partidă dublăEnglish-Romanian technical dictionary > double-entry book-keeping
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divkāršā grāmatvedība -
12 double-entry book-keeping
• dvojno knjigovodstvo -
13 double-entry book-keeping
s.contabilidad por partida doble.Nuevo Diccionario Inglés-Español > double-entry book-keeping
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14 double-entry
n двойная бухгалтерия -
15 book-keeping
/'buk,ki:piɳ/ * danh từ - kế toán =book-keeping by single entry+ kế toán đơn =book-keeping by double entry+ kế toán kép -
16 book-keeping
сущ.
* * *
бухгалтерский учет: ведение учета денежных операций; часто употребляется параллельно термину "accounting", хотя последний имеет оттенок анализа простого учета операций; см. double-entry bookkeeping;* * ** * * -
17 book-keeping by double entry
dubultgrāmatvedība -
18 double
1. adjective1) (of twice the (usual) weight, size etc: A double whisky, please.) doble2) (two of a sort together or occurring in pairs: double doors.) doble3) (consisting of two parts or layers: a double thickness of paper; a double meaning.) doble4) (for two people: a double bed.) doble
2. adverb1) (twice: I gave her double the usual quantity.) dos veces2) (in two: The coat had been folded double.) en dos
3. noun1) (a double quantity: Whatever the women earn, the men earn double.) el doble2) (someone who is exactly like another: He is my father's double.) doble
4. verb1) (to (cause to) become twice as large or numerous: He doubled his income in three years; Road accidents have doubled since 1960.) duplicar, doblar2) (to have two jobs or uses: This sofa doubles as a bed.) hacer las veces de, usarse de•- doubles- double agent
- double bass
- double-bedded
- double-check
- double-cross
- double-dealing
5. adjective(cheating: You double-dealing liar!) hipócrita, falso
6. adjectivea double-decker bus.) de dos pisos- double figures
- double-quick
- at the double
- double back
- double up
- see double
double1 n adj adv dobleher telephone number is double four, double two, double one su número de teléfono es cuarenta y cuatro, veintidós, oncedouble2 vb duplicar / doblartr['dʌbəl]1 (gen) doble1 doble1 (amount) doble nombre masculino2 (person - lookalike) viva imagen nombre femenino, vivo retrato; (- substitute) doble nombre masulino o femenino1 (increase twofold) doblar, duplicar2 (fold in half) doblar por la mitad1 (increase twofold) doblarse, duplicarse3 (in bridge) doblar1 (tennis) partido de dobles\SMALLIDIOMATIC EXPRESSION/SMALLdouble or quits (el) doble o nadaat/on the double enseguidato be bent double estar encorvado,-ato be doubled up with laughter morirse de risa, desternillarse de risato be doubled up with pain retorcerse de dolorto do the double SMALLSPORT/SMALL hacer el dobleteto have double standards tener una doble moralto run a double check on something verificar algo dos vecesto do a double take reaccionar (tardíamente)double act pareja de humoristas, pareja de cómicosdouble agent agente nombre masulino o femenino dobledouble bass contrabajodouble bill programa nombre masculino dobledouble booking doble reservadouble chin papadadouble cream nata para montardouble Dutch (gibberish) chinodouble entendre doble sentidodouble entry entrada dobledouble fault SMALLSPORT/SMALL doble faltadouble glazing doble vidriodouble room habitación nombre femenino dobledouble vision doble visión nombre femenino1) : doblar, duplicar (una cantidad), redoblar (esfuerzos)2) fold: doblar, plegar3)to double one's fist : apretar el puñodouble vi1) : doblarse, duplicarse2)to double over : retorcersedouble adj: doble♦ doubly advdouble n: doble mfadj.• doblado, -a adj.• doble adj.• duplo, -a adj.adv.• doble adv.• dos veces adv.n.• doble s.m.• duplo s.m.v.• doblar v.• duplicar v.• plegar v.• redoblar v.'dʌbəl
I
1)a) ( twice as much) <amount/portion> doblewe get double pay on Sundays — los domingos nos pagan el doble or nos dan paga doble
my number is double three seven double four eight — (esp BrE) mi número es tres tres siete, cuatro cuatro ocho
it's spelled with a double `t' — se escribe con dos tes
double bend — curva f en S (read as: curva en ese)
inflation reached double figures o digits — la inflación alcanzó/rebasó el 10%
d) ( folded) doble2)a) ( dual) dobleb) ( false)
II
a) ( twice as much) <pay/earn/cost> el dobleb) ( two together)to see double — ver* doble
III
1)a) ( hotel room) doble fb) ( of spirits)2) ( lookalike) doble mf3)a) (in bridge, dice, dominoes, darts) doble mb) ( in baseball) doble m, doblete mc) ( Sport) ( double win) doblete m4) ( pace)
IV
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a) ( increase twofold) \<\<earnings/profits\>\> doblar, duplicar*; \<\<efforts\>\> redoblarb) ( Games) \<\<stake/call/bid\>\> doblar
2.
vi1) ( increase twofold) \<\<price/amount\>\> duplicarse*, doblarse2) ( have dual role)•Phrasal Verbs:['dʌbl]1. ADJ1) (=twice) doblemy income is double that of my neighbour — gano dos veces más que mi vecino, gano el doble que mi vecino
twins: double the trouble, and double the fun! — mellizos: el doble de problemas ¡y el doble de diversión!
2) (=extra-big) doble3) (=two, dual)it is spelt with a double "m" — se escribe con dos emes
double five two six (5526) — (Telec) cinco, cinco, dos, seis, cincuenta y cinco, veintiséis
figure 1., 4)•
throw a double six to commence play — para empezar el juego tiene que sacar un seis doble al tirar los dados2. ADV1) (=twice as much) [cost, pay] el dobleif you land on a pink square it counts double — si caes en una casilla rosa vale el doble or vale por dos
2) (=in half) por la mitadto be bent double — (with age) estar encorvado
3. N1) (=drink) doble m2) (=double room) habitación f doble3) (Cine) (=stand-in) doble mf4) (=lookalike) doble mf5) (in games) doble mdouble or quits, double or nothing — doble o nada
6) doubles (Tennis, Badminton) dobles mpla game of mixed/ladies' doubles — un partido de dobles mixtos/femininos
7) (Sport) (=double victory)8)at the double * — (=very quickly) a la carrera, corriendo
they ate their food at the double — comieron a la carrera, comieron corriendo
get into bed, at the double! — ¡a la cama corriendo!
9)on the double * — (=immediately) ya mismo
4. VT1) (=increase twofold) [+ money, quantity, profits] doblar, duplicar; [+ price, salary] doblar; [+ efforts] redoblar3) (Theat)he doubles the parts of courtier and hangman — hace dos papeles, el de cortesano y el de verdugo
he's doubling the part of Kennedy for Steve Newman — es el doble de Steve Newman en el papel de Kennedy
4) (in card games) doblarI'll double you! — ¡te doblo la apuesta!
5) (=circumnavigate) [+ headland] doblar5. VI1) (=become twice as great) [quantity] doblarse, duplicarse2) (=have two functions)3) (Theat)4) (=change direction suddenly) girar sobre sí mismo5) (Bridge) doblar6.CPDdouble act N — (=pair of performers) pareja f ; (=performance) dúo m
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to do a double act — formar un dúodouble agent N — doble agente mf
double bar N — (Mus) barra f doble
double bass N — contrabajo m
double bassoon N — contrafagot m
double bed N — cama f de matrimonio
double bedroom N — habitación f doble
double bend N — (Aut) curva f en S
double bill N — (Cine) programa m doble
double bind N — dilema m sin solución, callejón m sin salida *
double bluff N —
perhaps, he thought, it's a kind of double bluff — quizás, pensó, intenta hacerme creer que está mintiendo pero en realidad dice la verdad
double boiler N — (US) cazos mpl para hervir al baño María
double booking N — (=booking for two) reserva f para dos; (=over-booking) doble reserva f
double chin N — papada f
double cream N — (Brit) crema f doble, nata f (para montar) (Sp), doble crema f (Mex)
double dealer N — traidor(a) m / f
double density disk N — (Comput) disco m de doble densidad
double doors NPL — puerta fsing de dos hojas
double Dutch * N — (Brit) chino * m
double eagle N — doble eagle m
double entry N — partida f doble
double entry book-keeping N — contabilidad f por partida doble
double exposure N — (Phot) doble exposición f
double-faultdouble fault N — (Tennis) falta f doble
double feature N — (Cine) sesión f doble, programa m doble
double figures N —
to be into double figures — rebasar la decena, pasar de diez
double first N — (Univ) título universitario británico con nota de sobresaliente en dos especialidades
double flat N — (Mus) doble bemol m
double garage N — garaje m doble
double glazing N — doble acristalamiento m, doble ventana f
double helix N — (Chem) hélice f doble
double indemnity N — (US) (Insurance) doble indemnización f
double indemnity coverage N — (US) seguro m de doble indemnización
double jeopardy N — (US) (Jur) procesamiento m por segunda vez
double knitting N — lana f de doble hebra
double knot N — nudo m doble
double-lockdouble lock N — cerradura f doble
double meaning N — doble sentido m
double negative N — (Gram) doble negación f (construcción gramatical, incorrecta en inglés, en la que se utilizan dos formas negativas)
double pay N — paga f doble
double pneumonia N — pulmonía f doble
double room N — habitación f doble
double saucepan N — (Brit) cazos mpl para hervir al baño María
double sharp N — (Mus) doble sostenido m
double spacing N —
double standard N —
to have double standards, have a double standard — aplicar una regla para unos y otra para otros
double star N — estrella f binaria
double stopping N — doble cuerda f
double take N —
to do a double take — (=look twice) tener que mirar dos veces
when I told him the news, he did a double take — cuando le di la noticia no daba crédito a sus oídos or no se lo creía
double talk N — lenguaje m con doble sentido
(Mil)double time N — (Ind, Comm) tarifa f doble
double track N — vía f doble
double vision N — doble visión f, diplopía f
double wedding N — boda f doble
double whammy * N — palo m doble *
double white lines NPL — líneas fpl blancas continuas
double windows NPL — ventanas fpl dobles
double yellow lines NPL — (Aut) línea doble amarilla de prohibido aparcar, ≈ línea fsing amarilla continua
* * *['dʌbəl]
I
1)a) ( twice as much) <amount/portion> doblewe get double pay on Sundays — los domingos nos pagan el doble or nos dan paga doble
my number is double three seven double four eight — (esp BrE) mi número es tres tres siete, cuatro cuatro ocho
it's spelled with a double `t' — se escribe con dos tes
double bend — curva f en S (read as: curva en ese)
inflation reached double figures o digits — la inflación alcanzó/rebasó el 10%
d) ( folded) doble2)a) ( dual) dobleb) ( false)
II
a) ( twice as much) <pay/earn/cost> el dobleb) ( two together)to see double — ver* doble
III
1)a) ( hotel room) doble fb) ( of spirits)2) ( lookalike) doble mf3)a) (in bridge, dice, dominoes, darts) doble mb) ( in baseball) doble m, doblete mc) ( Sport) ( double win) doblete m4) ( pace)
IV
1.
a) ( increase twofold) \<\<earnings/profits\>\> doblar, duplicar*; \<\<efforts\>\> redoblarb) ( Games) \<\<stake/call/bid\>\> doblar
2.
vi1) ( increase twofold) \<\<price/amount\>\> duplicarse*, doblarse2) ( have dual role)•Phrasal Verbs: -
19 double
двойная сумма ; двойное количество ; двойной ; ? double counting ; ? double cropped lands ; ? double-digit inflation ; ? double entry book-keeping ; ? double entry system ; ? double entry table ; ? ; ? double digits ; ? double sampling ; ? double shift ; -
20 entry
['ɛntrɪ]n(way in, arrival) wejście nt; ( in competition) (story, drawing) praca f (konkursowa); ( taking part) udział m; (in register, account book) pozycja f, zapis m; ( in reference book) hasło nt; ( to country) wjazd m"no entry" — "zakaz wstępu" ( AUT) "zakaz wjazdu"
single/double entry book-keeping — księgowanie pojedyncze/podwójne
* * *['entri]plural - entries; noun1) ((an) act of coming in or going in: They were silenced by the entry of the headmaster.) wejście2) (the right to enter: We can't go in - the sign says `No Entry'.) wstęp3) (place of entrance, especially a passage or small entrance hall: Don't bring your bike in here - leave it in the entry.) wejście, sień4) (a person or thing entered for a competition etc: There are forty-five entries for the painting competition.) uczestnik5) (something written in a list in a book etc: Some of the entries in the cash-book are inaccurate.) zapis, hasło
См. также в других словарях:
double entry book-keeping — ➔ book keeping … Financial and business terms
double-entry book-keeping — A method of recording the transactions of a business in a set of accounts, such that every transaction has a dual aspect and therefore needs to be recorded in at least two accounts. For example, when a person (debtor) pays cash to a business for… … Accounting dictionary
double-entry book-keeping — A method of recording the transactions of a business in a set of accounts, such that every transaction has a dual aspect and therefore needs to be recorded in at least two accounts. For example, when a person (debtor) pays cash to a business for… … Big dictionary of business and management
single-entry book-keeping — A book keeping system that only records one aspect of each transaction, i.e. either a debit or a credit. Compare: double entry book keeping … Accounting dictionary
book-keeping — ˈbook ˌkeeping also book keeping noun [uncountable] ACCOUNTING the recording of all the money received into and paid out from a business: • Every business must have an accounts function where income and expenditure book keeping is done. ˌdouble… … Financial and business terms
double-entry cost accounting — The maintenance of cost accounting records using the principles of double entry book keeping … Accounting dictionary
Double-entry bookkeeping system — A double entry bookkeeping system is a set of rules for recording financial information in a financial accounting system in which every transaction or event changes at least two different nominal ledger accounts. The name derives from the fact… … Wikipedia
book of prime entry — A book or record in which certain types of transaction are recorded before becoming part of the double entry book keeping system. The most common books of prime entry are the day book, the cash book, and the journal … Accounting dictionary
book of prime entry — A book or record in which certain types of transaction are recorded before becoming part of the double entry book keeping system. The most common books of prime entry are the day book, the cash book, and the journal … Big dictionary of business and management
entry — A record made in a book of account, register, or computer file of a financial transaction, event, proceeding, etc. See also: double entry book keeping … Accounting dictionary
entry — A record made in a book of account, register, or computer file of a financial transaction, event, proceeding, etc. See also double entry book keeping … Big dictionary of business and management
