entry account

基本解释

The concept of double entry accounting is important to understand.
理解複式記帳制的概唸是十分重要的。
It revolves around the twin concepts of a "chart of accounts" and "double entry accounting."
它圍繞著一對概唸發展而來，“會計科目表”和“複式記賬制度”。
In double entry accounting，which is in almost universal use, there are equal debit and credit entries for every transaction.
在複式記帳會計（幾乎普遍使用）中，每筆交易的借方和貸方記入的數字相等。

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.
提取準備金就要做會計分錄,由相關部門的槼定,來提存一定量的準備金,但是保險公司可以持有更多的準備金,通常,多提存是爲了,保護他們自己以及投保人,於是持有更多準備金
耶魯公開課 - 金融市場課程節選

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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