分錄

entry (accounting)

to divide; to separate / to distribute; to allocate / to distinguish (good and bad) / (bound form) branch of (an organization); sub- (as in 分局[fen1 ju2]) / fraction / one tenth (of certain units) / unit of length equivalent to 0.33 cm / minute (unit of time) / minute (angular measurement unit) / a point (in sports or games) / 0.01 yuan (unit of money)

part / share / ingredient / component

surname Lu

diary / record / to hit / to copy