Jan 18, 2020 11:51
4 yrs ago
8 viewers *
English term

double-entry bookkeeping

English to Chinese Science Accounting accounting
Creative accounting is an absolute curse to a civilization. One could argue that double-entry bookkeeping was one of history's great advances. Using accounting for fraud and folly is a disgrace. In a democracy, it often takes a scandal to trigger reform.
Change log

Jan 16, 2020 10:29: Yana Dovgopol changed "Vetting" from "Needs Vetting" to "Vet OK"

Proposed translations

3 mins

复式记账

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41 mins

复式记账法,复式簿记,复式分录

FYI

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Note added at 51分钟 (2020-01-18 12:43:23 GMT)
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Creative accounting is an absolute curse to a civilization. One could argue that double-entry bookkeeping was one of history's great advances. Using accounting for fraud and folly is a disgrace. In a democracy, it often takes a scandal to trigger reform.
创造性会计(或伪造账目)绝对堪称是对文明的一种诅咒。人们可能辩称,复式记账法是历史上最伟大的进步之一。利用会计行欺诈和愚蠢之事,并不是一件光彩的事情。在民主国家,该记账法通常会造成丑闻,从而触发会计制度改革。
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32 days

复式(双重)记账

对于每一笔经济业务,都要以相等的金额在两个或两个以上相互联系的账户中进行登记,系统地反映资金运动变化结果的一种记账方法。
和物理中力的原理有相似之处。一个力从不单独存在,有相互作用。同样的,一笔资产的支出,至少与另一个账目有联系。
例:现金减少(买入货物),库存(增加)。
Example sentence:

资产=负债+所有者权益

Assets=Liability+Equity

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477 days

复式记账

复式记账
Example sentence:

复式记账是当代会计的核心基础。

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1465 days

复式记账

From the link I provided: 复式记账是“单式记账” 的对称。对每项经济业务按相等金额在两个或两个以上有关账户中同时进行登记的一种记账方法.

It means that double-entry bookeeping, opposed to single-entry bookeeping, is a system where each transaction is recorded in equal amount in at least two accounts.
Example sentence:

复式记账是从单式记账法发展起来的一种比较完善的记账方法。

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