Multiple line voucher or journal Entry in MSD Axapta

As we listen lot of time like multiple line voucher Entry and Single line voucher. If we want to understand this terms in better way than you can go on below points.

1. If you enter any journal line with offset account that means its single line entry.

Voucher.  - Account- Debit- Credit- Offset account
V00001   -AC01-1000-                     -O00001

2. If your Entry like this

Voucher.  - Account- Debit- Credit- Offset account
V00001   -AC01-1000- 
V00001 -O00001 -          -10000         -

This type of Entry is treated as multiple line voucher Entry.