book of original entryglossary / BOOK OF ORIGINAL ENTRY, 原始账簿 book of original entry原始账簿 指日记账或流水账,即按时间顺序记录的原始账簿,在交易发生时作序时记录,然后再记入分类账。 词条贡献者 译者Kelly,美国顶尖商学院国际经济法专业,擅长翻译各种与投资基金与基金顾问诉讼相关的法律文件。
book of original entry BOOK OF ORIGINAL ENTRY book of original entry. A day-to-day record in which a business’s transactions are first recorded.