
好词典

源自中古英语 'bok' (book) + 'keeping',字面意思是'账簿保管',最早记录于15世纪。
❶ 指记录和管理企业或个人财务交易的过程,包括收入、支出、资产和负债等,是会计工作的基础部分。
“Accurate bookkeeping is essential for running a successful business.”
(准确的簿记对于经营一家成功的企业至关重要。)
“She took a course in bookkeeping to improve her financial skills.”
(她参加了一门簿记课程以提高自己的财务技能。)
double-entry bookkeeping — 复式簿记法,一种会计方法,每笔交易同时在两个账户中记录,确保账目平衡。
“Most businesses use double-entry bookkeeping for better financial control.”
(大多数企业使用复式簿记法来实现更好的财务控制。)