| 单词 | double-entry |
| 释义 | double-entry adj.double entry的变形 double entry 【簿记】复式记录(或分录)[参较single entry] 以上来源于：《21世纪大英汉词典》 詞目：Double-entry 1866-69羅存德英華字典Double-entry1雙記1866-69羅存德英華字典 1筆p 672 1884井上哲次郎訂增英華字典Double-entryn.1雙記1884井上哲次郎訂增英華字典 1筆p 418 1908顏惠慶英華大辭典Double-entryn.1A mode of book-keeping in which every transaction is entered twice, once on the Dr. side of the account that receives, and once on the Cr. side of the account that gives, (簿)複記, 收支雙記法(簿)複記、收支雙記法1908顏惠慶英華大辭典 1筆p 675 1913商務書館英華新字典Double-entryn.1雙記、複記（各事均入收付簿之記號）p 158 1913商務書館英華新字典 1筆 |
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