double entry bookkeeping


double entry bookkeeping
учет система двойной записи (система учета, в соответствии с которой каждая операция отражается одновременно по дебету одного и кредиту другого бухгалтерского счета; считается более надежной по сравнению с простой бухгалтерией, т. к. позволяет проверять точность отражения операций)
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Англо-русский экономический словарь.

Смотреть что такое "double entry bookkeeping" в других словарях:

  • double entry bookkeeping — UK US noun [U] (also double entry accounting) ACCOUNTING ► the most commonly used system of recording financial information, in which each amount spent or received is recorded twice. For example, an amount a company spends to buy supplies is… …   Financial and business terms

  • double entry bookkeeping — A system of recording accounting transactions with corresponding *debit entries and *credit entries of equal value. The mathematical integrity of the dualistic aspects of double entry bookkeeping can be established, through preparation of a… …   Auditor's dictionary

  • double-entry bookkeeping — noun bookkeeper debits the transaction to one account and credits it to another • Syn: ↑double entry • Hypernyms: ↑bookkeeping, ↑clerking * * * ˌdouble entry ˈbookkeeping 7 [double entry bookkeeping] …   Useful english dictionary

  • double-entry bookkeeping — /ˌdʌb(ə)l ˌentri bυkki:pɪŋ/ noun a system of bookkeeping where both debit and credit entries are recorded in the accounts at the same time (e.g., when a sale is credited to the sales account the purchaser’s debt is debited to the debtors account) …   Dictionary of banking and finance

  • double entry bookkeeping — Accounting system which requires that in every entry there be a debit and a credit; e.g. on cash sale of merchandise, a debit to cash and a credit to sales …   Black's law dictionary

  • double entry bookkeeping — Accounting system which requires that in every entry there be a debit and a credit; e.g. on cash sale of merchandise, a debit to cash and a credit to sales …   Black's law dictionary

  • double-entry bookkeeping — Accounting method that records each transaction as both a credit and a debit in different accounts. Bloomberg Financial Dictionary …   Financial and business terms

  • Double-entry bookkeeping system — A double entry bookkeeping system is a set of rules for recording financial information in a financial accounting system in which every transaction or event changes at least two different nominal ledger accounts. The name derives from the fact… …   Wikipedia

  • double entry accounting — UK US noun [U] ACCOUNTING ► DOUBLE ENTRY BOOKKEEPING(Cf. ↑double entry bookkeeping) …   Financial and business terms

  • Double entry — may refer to:*The double entry bookkeeping system, also known as the double entry accounting system. *Double penetration *A pair of doors in the same opening e.g. French doorsee also*Reentry *Double entendre *Dual ported RAM …   Wikipedia

  • double entry — noun bookkeeper debits the transaction to one account and credits it to another • Syn: ↑double entry bookkeeping • Hypernyms: ↑bookkeeping, ↑clerking * * * noun : a method or system of bookkeeping that recognizes both the receiving and the giving …   Useful english dictionary

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