| slovo | definícia |
double entry
(encz) | double entry,podvojné účetnictví n: Zdeněk Brož |
Double entry
(gcide) | Double \Dou"ble\ (d[u^]b"'l), a. [OE. doble, duble, double, OF.
doble, duble, double, F. double, fr. L. duplus, fr. the root
of duo two, and perh. that of plenus full; akin to Gr.
diplo`os double. See Two, and Full, and cf. Diploma,
Duple.]
1. Twofold; multiplied by two; increased by its equivalent;
made twice as large or as much, etc.
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Let a double portion of thy spirit be upon me. -- 2
Kings ii. 9.
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Darkness and tempest make a double night. --Dryden.
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2. Being in pairs; presenting two of a kind, or two in a set
together; coupled.
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[Let] The swan, on still St. Mary's lake,
Float double, swan and shadow. --Wordsworth.
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3. Divided into two; acting two parts, one openly and the
other secretly; equivocal; deceitful; insincere.
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With a double heart do they speak. -- Ps. xii. 2.
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4. (Bot.) Having the petals in a flower considerably
increased beyond the natural number, usually as the result
of cultivation and the expense of the stamens, or stamens
and pistils. The white water lily and some other plants
have their blossoms naturally double.
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Note: Double is often used as the first part of a compound
word, generally denoting two ways, or twice the number,
quantity, force, etc., twofold, or having two.
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Double base, or Double bass (Mus.), the largest and
lowest-toned instrument in the violin form; the
contrabasso or violone.
Double convex. See under Convex.
Double counterpoint (Mus.), that species of counterpoint or
composition, in which two of the parts may be inverted, by
setting one of them an octave higher or lower.
Double court (Lawn Tennis), a court laid out for four
players, two on each side.
Double dagger (Print.), a reference mark ([dag]) next to
the dagger ([dagger]) in order; a diesis.
Double drum (Mus.), a large drum that is beaten at both
ends.
Double eagle, a gold coin of the United States having the
value of 20 dollars.
Double entry. See under Bookkeeping.
Double floor (Arch.), a floor in which binding joists
support flooring joists above and ceiling joists below.
See Illust. of Double-framed floor.
Double flower. See Double, a., 4.
Double-framed floor (Arch.), a double floor having girders
into which the binding joists are framed.
Double fugue (Mus.), a fugue on two subjects.
Double letter.
(a) (Print.) Two letters on one shank; a ligature.
(b) A mail requiring double postage.
Double note (Mus.), a note of double the length of the
semibreve; a breve. See Breve.
Double octave (Mus.), an interval composed of two octaves,
or fifteen notes, in diatonic progression; a fifteenth.
Double pica. See under Pica.
Double play (Baseball), a play by which two players are put
out at the same time.
Double plea (Law), a plea alleging several matters in
answer to the declaration, where either of such matters
alone would be a sufficient bar to the action. --Stephen.
Double point (Geom.), a point of a curve at which two
branches cross each other. Conjugate or isolated points of
a curve are called double points, since they possess most
of the properties of double points (see Conjugate). They
are also called acnodes, and those points where the
branches of the curve really cross are called crunodes.
The extremity of a cusp is also a double point.
Double quarrel. (Eccl. Law) See Duplex querela, under
Duplex.
Double refraction. (Opt.) See Refraction.
Double salt. (Chem.)
(a) A mixed salt of any polybasic acid which has been
saturated by different bases or basic radicals, as the
double carbonate of sodium and potassium,
NaKCO3.6H2O.
(b) A molecular combination of two distinct salts, as
common alum, which consists of the sulphate of
aluminium, and the sulphate of potassium or ammonium.
Double shuffle, a low, noisy dance.
Double standard (Polit. Econ.), a double standard of
monetary values; i. e., a gold standard and a silver
standard, both of which are made legal tender.
Double star (Astron.), two stars so near to each other as
to be seen separate only by means of a telescope. Such
stars may be only optically near to each other, or may be
physically connected so that they revolve round their
common center of gravity, and in the latter case are
called also binary stars.
Double time (Mil.). Same as Double-quick.
Double window, a window having two sets of glazed sashes
with an air space between them.
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Double entry
(gcide) | Entry \En"try\, n.; pl. Entries. [OE. entree, entre, F.
entr['e]e, fr. entrer to enter. See Enter, and cf.
Entr['e]e.]
1. The act of entering or passing into or upon; entrance;
ingress; hence, beginnings or first attempts; as, the
entry of a person into a house or city; the entry of a
river into the sea; the entry of air into the blood; an
entry upon an undertaking.
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2. The act of making or entering a record; a setting down in
writing the particulars, as of a transaction; as, an entry
of a sale; also, that which is entered; an item.
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A notary made an entry of this act. --Bacon.
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3. That by which entrance is made; a passage leading into a
house or other building, or to a room; a vestibule; an
adit, as of a mine.
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A straight, long entry to the temple led. --Dryden.
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4. (Com.) The exhibition or depositing of a ship's papers at
the customhouse, to procure license to land goods; or the
giving an account of a ship's cargo to the officer of the
customs, and obtaining his permission to land the goods.
See Enter, v. t., 8, and Entrance, n., 5.
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5. (Law)
(a) The actual taking possession of lands or tenements, by
entering or setting foot on them.
(b) A putting upon record in proper form and order.
(c) The act in addition to breaking essential to
constitute the offense or burglary. --Burrill.
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Bill of entry. See under Bill.
Double entry, Single entry. See Bookkeeping.
Entry clerk (Com.), a clerk who makes the original entries
of transactions in a business.
Writ of entry (Law), a writ issued for the purpose of
obtaining possession of land from one who has unlawfully
entered and continues in possession. --Bouvier.
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double entry
(wn) | double entry
n 1: bookkeeper debits the transaction to one account and
credits it to another [syn: double entry, {double-entry
bookkeeping}] |
| | podobné slovo | definícia |
double entry
(encz) | double entry,podvojné účetnictví n: Zdeněk Brož |
Bookkeeping by double entry
(gcide) | Bookkeeping \Book"keep`ing\, n.
The art of recording pecuniary or business transactions in a
regular and systematic manner, so as to show their relation
to each other, and the state of the business in which they
occur; the art of keeping accounts. The books commonly used
are a daybook, cashbook, journal, and ledger. See Daybook,
Cashbook, Journal, and Ledger.
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Bookkeeping by single entry, the method of keeping books by
carrying the record of each transaction to the debit or
credit of a single account.
Bookkeeping by double entry, a mode of bookkeeping in which
two entries of every transaction are carried to the
ledger, one to the Dr., or left hand, side of one account,
and the other to the Cr., or right hand, side of a
corresponding account, in order tha? the one entry may
check the other; -- sometimes called, from the place of
its origin, the Italian method.
[1913 Webster] Bookland |
double entry
(wn) | double entry
n 1: bookkeeper debits the transaction to one account and
credits it to another [syn: double entry, {double-entry
bookkeeping}] |
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