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1 double entry method
s COMPT mètode de partida doble
См. также в других словарях:
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
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
double entry — noun bookkeeper debits the transaction to one account and credits it to another • Syn: ↑double entry bookkeeping • Hypernyms: ↑bookkeeping, ↑clerking * * * noun : a method or system of bookkeeping that recognizes both the receiving and the giving … Useful english dictionary
double entry — dishonest The development in Lombardy of double entry bookkeeping, a self balancing method of keeping accounts, was an important factor in making that region pre eminent in European banking. The euphemistic use alludes to the keeping of two … How not to say what you mean: A dictionary of euphemisms
double entry — double record keeping method (listing all monetary transactions both as a credit and a debit); tax evasion through false bookkeeping … English contemporary dictionary
double-entry — doubˈle enˈtry noun (bookkeeping) A method of recording accounts by which each transaction is entered twice, showing both the financing for a business and what values the business owns • • • Main Entry: ↑double … Useful english 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… … 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
double entry — dou′ble en′try n. bus a bookkeeping 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 Compare single entry • Etymology: 1715–25 … From formal English to slang
double entry — /dʌbəl ˈɛntri/ (say dubuhl entree) noun a bookkeeping 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. Compare single entry …
double entry — noun Date: 1741 a method of bookkeeping that recognizes both sides of a business transaction by debiting the amount of the transaction to one account and crediting it to another account so the total debits equal the total credits … New Collegiate Dictionary