book of original entry
book of original entry. A day-to-day record in which a business’s transactions are first recorded.
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BOOK OF ORIGINAL ENTRY
book of original entry
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。
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