entry account

基本解释

The concept of double entry accounting is important to understand.
理解复式记帐制的概念是十分重要的。
It revolves around the twin concepts of a "chart of accounts" and "double entry accounting."
它围绕着一对概念发展而来，“会计科目表”和“复式记账制度”。
In double entry accounting，which is in almost universal use, there are equal debit and credit entries for every transaction.
在复式记帐会计（几乎普遍使用）中，每笔交易的借方和贷方记入的数字相等。

The reserves are an accounting entry-- it's how much they are required to hold, but the companies will hold more than that, typically, in order to protect themselves-- more than is required--and their policy holders-- more than is required by the regulators.
提取准备金就要做会计分录,由相关部门的规定,来提存一定量的准备金,但是保险公司可以持有更多的准备金,通常,多提存是为了,保护他们自己以及投保人,于是持有更多准备金
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The next great leap ahead was the advent of double-entry accounting in Renaissance Italy.
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And other software vendors created applications for accounting, order entry, inventory management, communications and customer relationship management.
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All accounting entries of a grantee must be supported by appropriate source documents, recorded in books of original entry, and posted to a general ledger on a monthly basis.
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