double-entry 意味

• dóuble-éntry
  【形】複式記入の．
  

  dóuble éntry
  〔簿記〕複式記入．
  

例文

1. he also introduced the double-entry bookkeeping system , which is the basis of accounting .
   会計学の基礎となる複式簿記を日本に紹介した人物でもある。
2. in reality , however , they are now considered the pioneers who brought revolutionary changes to the distribution business by strictly pursuing the concept of streamlining , as seen in the examples of the invention of the double-entry system in bookkeeping by a merchant from hino , genzaemon nakai , which was at the highest level in the word at that time (according to eiichi ogura " goshu nakai-ke chogo no ho " (bookkeeping method of the nakai family in omi province )); the establishment of the system of ' otoban nakama ' by the merchants from hino , which can said to be an early concept of the contracted hotel; and the expansion of the business by proactively opening branches , which is a similar concept to today ' s chain stores .
   しかしその実は、当時世界最高水準の複式簿記考案（中井源左衛門・日野商人）（小倉栄一郎『江州中井家帳合の法』）や、契約ホテルのはしりとも言える「大当番仲間」制度の創設（日野商人）、現在のチェーン店の考えに近い出店・枝店を積極的に開設するなど、徹底した合理化による流通革命だったと評価されている。