| 1. | The simplest type of journal is called a general journal
最简单的日记账为普通日记账。 |
| 2. | General ledger , journal ought to be used revise this form
总账、日记账应当采用订本式。 |
| 3. | Bookkeeping procedure using columnar journal
多栏式日记账核算形式 |
| 4. | Bookkeeping procedure using general journal
通用日记账核算形式 |
| 5. | Booking petty cash & bank accounts , and regularly reconcile with the gl
及时登记现金和银行存款日记账，定期与总账核对。 |
| 6. | Manual accounting systems use special journals to record transactions by category
手工会计系统根据种类使用专门的日记账来记录交易。 |
| 7. | Posting from these journals is to general ledger and to the amounts payable subsidiary ledger
从这些日记账过账到总分类账和应付款明细分类账。 |
| 8. | Use the sales journal , the cash receipts journal , and the accounts receivable subsidiary ledger
使用销售日记账，现金日记账，和应收款明细分类账。 |
| 9. | Credit sales are recorded in a sales journal , and cash receipts in a cash receipts journal
赊账销售被记录在销售日记账，现金收讫被记录在现金日记账中。 |
| 10. | Use the purchases journal , the cash disbursements journal , and the accounts payable subsidiary ledger
使用进货日记账，现金支付日记账，和应付款明细分类账。 |
