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.
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。
3.
Note receivable of $5 collected by bank (credit memorandum) was not record in cash receipts journal.
由银行代收的应收票据(贷项通知单) 5美元,未记入现金收入日记账中。
4.
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。
5.
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。
6.
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。
7.
Therefore, the closing of revenue and expense accounts requires the making of journal entries and the posting of these journal entries to ledger accounts.
因此,结清收入和费用账户也要求作日记账分录并将这些日记账分录过入分类账账户。
8.
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。
9.
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。
10.
The receivable account is then credited when the cash is received.
当收到现金时,再贷记应收账户。
11.
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。
12.
Amounts in the sales journal are posted to the subsidiary ledger daily to keep a current record ol the amount receivable from each customer.
销售日记账的金额每天过账至明细分类账，以保存每个顾客应收账款金额的目前记录。
13.
A journal entry made for the purpose of closing a revenue or expense account by transferring its balance to the income summary account is called a closing entry.
为了结清收入和费用账户而将其余额转入收益汇总账户所作的日记账分录就称为结账分录。
14.
Upon receipt of an advance payment from a customer, the company debits Cash and credits a liability account such as Unearned Revenue, or Customers' Deposits.
以顾客提前支付的款项为依据,公司借记现金并贷记一个负债账户如预收收入,或顾客存款。
15.
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。
16.
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。
17.
electronic cash register
电子现金收入记录机
18.
Closing the accounts includes two processes of journalizing and posting the closing entries.
结账包括将结账分录记入日记账和将结账分录过账两个过程。