double entry bookkeeping

A method of bookkeeping in which every transaction recorded by a business involves one or more “debit” entries and one or more “credit” entries.

• The debit entries must equal the credit entries for each transaction recorded.

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词条贡献者

资深译员Connie，国际知名法学院金融专业，擅长翻译各类与证券监管执法相关的法律文件。