For each accounting entity a self-contained, double-entry accounting system is employed.

每一个会计单位都运用独立的、复式记账的会计体系。

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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。

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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。

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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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