book of original entry

名词 n.
中文释义

英文释义

名词 n.
  1. A record book in which all transactions (or all of a certain class) of a business are recorded and from entries are made in accounting records such as the general ledger or subsidiary ledgers.
    — When a transaction has been written down at length in a book of original entry, there is generally no occasion to make another minute of the same transaction before it is posted.

词形变化

books of original entry plural
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