- double-entry system
- система двойной записи; бухгалтерская система, требующая отражения любой хозяйственной операции по крайней мере по дебету одного счета и по крайней мере по кредиту одного (другого) счета; таким образом, сумма всех записей по дебету должна быть равна сумме всех записей по кредиту.
Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". Топсахалова Ф.М.. 2012.
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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 — The fundamental concept underlying present day bookkeeping and accounting. Double entry accounting is based on the fact that every financial transaction has equal and opposite effects in at least two different accounts. It is used to satisfy the… … Investment dictionary
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 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 — 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 accounting — A system of accounting that records each business transaction twice (once as a debit and once as a credit). For example, if you pay your monthly rent of $1,000, you you make a debit of $1,000 to the rent expense account and a credit of $1,000 to… … Law dictionary
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 bookkeeping — A system of recording accounting transactions with corresponding *debit entries and *credit entries of equal value. The mathematical integrity of the dualistic aspects of double entry bookkeeping can be established, through preparation of a… … Auditor's dictionary
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 — Accounting system which requires that in every entry there be a debit and a credit; e.g. on cash sale of merchandise, a debit to cash and a credit to sales … Black's law dictionary