partita doppia

feminine invariable

（簿記）複式簿記（各取引を借方と貸方の2つの口座に記入する簿記の方法）

English Meaning

(bookkeeping) double-entry (a method of bookkeeping in which each transaction is entered in two accounts, for debits and for credits)

Il contabile ha spiegato la partita doppia ai nuovi tirocinanti per mostrare come registrare addebiti e accrediti.

会計士は新しい研修生に対して、借方と貸方をどのように記録するかを示すために複式簿記を説明した。

The accountant explained double-entry bookkeeping to the new interns to show how to record debits and credits.