book of original entryglossary / BOOK OF ORIGINAL ENTRY book of original entry. A day-to-day record in which a business’s transactions are first recorded. 词条贡献者 法律翻译Glen,毕业于英国一流的高级翻译学院,专注翻译各类与交易架构和策略有关的法律文件。
book of original entry 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。