1.
The special journals include cash receipts journal, cash payments journal, sales journal, and purchase journal.
特种日记账主要包括现金收入日记账、现金支出日记账、销货日记账和购货日记账。
2.
Check No. 8 for $5 to G company on account was recorded in cash payment journal as $5.
公司签发给G公司的用于支付其应付账款的支票8﹟计5美元在现金支出日记账中记为5美元。
3.
The journal entry to record this transaction in the cash disbursement journal on March 1 would be.
对此项业务,在3月1日,要在现金支出日记账中作分录如下。
4.
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。
5.
Credit purchases in a manual system are recorded in a purchases journal and cash payments in a cash disbursements journal.
在手工系统中，赊账购买被记录在进货日记账，现金支付被记录在现金支付日记账。
6.
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。
7.
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。
8.
On the payment date, the following entry would be made in the cash disbursements journal.
支付日则应在现金付出日记帐中作出如下分录。
9.
Ways of paying can be cash, personal check, foreign currency or by signing.
结账方式可以是现金、人支票、汇或签名记账。
10.
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。
11.
Cash was taken out of his account without his knowledge.
有人从他账户支出了现金，他却不知道。
12.
In summary, employees who maintain the accounts receivable subsidiary ledger should not have access to cash receipts.
总而言之,负责记录应收账款明细账的员工不能涉足现金收支。
13.
Responsible for cash flow forecast and control advance payment.
负责现金收付，每日盘点，做现金日记账控制员工个人借款。
14.
We have checking and savings accounts.
有支票和现金两种账户。
15.
On December 1, 2004, the journal entry to record this transaction in the cash receipts journal would be...
在2004年12月1日,要在现金收入日记账中对此项业务作分录如下。
16.
Application of Treasurer Daily Accounting System of Meteorological Department in the Central Payment of the Exchequer
气象部门出纳日记账系统在国库集中支付中的应用
17.
When bonds are purchased at interest date, the entire cost of purchasing bonds should be debited to the Marketable Debt Securities account, credited to the Cash account.
当债券在付息日购入时,应按债券购入成本借记债务性证券账户,贷记现金账户。
18.
Zhang: Look here, Ms Liu, I cannot find a30000－ Yuan payout in the Journal, which is noted in the bank statement.
张：刘小姐，您看，银行寄来的对账单中有一笔30000元人民币的支出和我们日记账对不上啊！