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.
Adjusting entries are made in the general journal and posted to the related ledger accounts.
调整分录应在普通日记账中登记,并过入相应的分类账账户。
3.
The transaction is recorded by the following entry, in general journal form.
该项经济业务以普通日记账的形式记录如下。
4.
There are only two money columns in a general journal, one for debits and the other for credits.
普通日记账只有两个金额栏,一个借项,一个贷项,
5.
A stock split does not change the balance of any ledger account; consequently, the transaction may be recorded merely by a memorandum entry in the general journal.
股票分割不改变任何分类账账户的余额,因此,在普通日记账中仅通过一个备忘分录记录该业务。
6.
The general journal is used to record all transactions that do not fit one of the special journals.
普通日记账用来记录不适合于任何一种特种日记账的所有会计事项。
7.
The form of general journal can been seen in Exhibit 2-1, the six transactions of the Exhibit is from the example of Chapter 1.
普通日记账的格式见表2-l, 该表中的6项经济业务来自于第一章中的举例。
8.
There was a date at one end of the line and at the other a sum of money, as in common account-books;
每一行的一端记着日期，另一端记着钱的数目，就像普通账簿一样；
9.
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。
10.
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。
11.
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。
12.
Posting the entries in the journals into ledger accounts, thus creating a record classified by accounts.
将日记账中的会计分录过入分类账账户,因而产生分类的账户记录。
13.
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。
14.
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。
15.
After the transaction has been recorded in the journal, the debit and credit changes in the individual accounts are entered in the ledger.
在经济业务记入日记账之后,每个账户的借贷变化再记入分类账中。
16.
A compound journal entry is an entry that includes debits to more than one account or more than one account.
复合日记账分录是一个包含多个借记账户或多个贷记账户的分录。
17.
Making end-of-period adjusting entries, journalizing and posting them in ledger accounts.
作期末调整分录,记入日记账并过入分类账。
18.
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。