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bookkeeping    音标拼音: [b'ʊkk,ipɪŋ]
n. 簿记

簿记

bookkeeping
簿记

bookkeeping
n 1: the activity of recording business transactions [synonym:
{bookkeeping}, {clerking}]

Bookkeeping \Book"keep`ing\, n.
The art of recording pecuniary or business transactions in a
regular and systematic manner, so as to show their relation
to each other, and the state of the business in which they
occur; the art of keeping accounts. The books commonly used
are a daybook, cashbook, journal, and ledger. See {Daybook},
{Cashbook}, {Journal}, and {Ledger}.
[1913 Webster]

{Bookkeeping by single entry}, the method of keeping books by
carrying the record of each transaction to the debit or
credit of a single account.

{Bookkeeping by double entry}, a mode of bookkeeping in which
two entries of every transaction are carried to the
ledger, one to the Dr., or left hand, side of one account,
and the other to the Cr., or right hand, side of a
corresponding account, in order tha? the one entry may
check the other; -- sometimes called, from the place of
its origin, the Italian method.
[1913 Webster] Bookland


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    Our goal is to increase your knowledge and confidence in bookkeeping, accounting and business In turn, we hope that you will become more valuable in your current and future roles Prior to computers and software, the bookkeeping for small businesses usually began by writing entries into journals





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