compound journal entryglossary / compound journal entry A journal entry requiring more than one debit and credit (as when revenue is received partly in cash and partly in securities). 词条贡献者 译者Carl,知名法学院保险学专业,擅长翻译各种与保险理赔追索相关的法律文件。
compound journal entry compound journal entry, 复合分录 compound journal entry 复合分录 包括多笔贷借账目记录的分录,如收到的利润为部分现金、部分证券的情形。