book entry

book entry.

1. A notation made in an accounting journal.

2. The method of reflecting ownership of publicly traded securities whereby a customer of a brokerage firm receives confirmations of transactions and monthly statements, but not stock certificates. See CENTRAL CLEARING SYSTEM. [Cases: Brokers 23, 26. C.J.S. Brokers §§ 65, 67–69.]

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词条贡献者

资深译员Chris，毕业于一所培养高级翻译以及跨文化事务专家的精英大学，专注翻译各种与卫星及航天技术诉讼有关的法律文件。