book entry
book entry (1)账簿记录；账面记录 在复式簿记中，记载日记账所用的由借方和贷方组成的记账法，通常是金额或数字。 (2)(证券)记账；账簿登记 用于反映在公众间进行交易的证券的所有权状况的方法，由经纪公司向其客户发送交易确认书和月度报告，而非股票或股权证。
BOOK ENTRY
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.]