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.
A special journal is an accounting journal designed to record one specific type of transaction, such as credit sales.
特种日记账是用来记录一种特殊类型会计事项的会计日记账。
3.
It is, therefore, necessary to break down or subdivide the journal into a number of special journals, each being used to record transactions of certain kind.
因此,有必要将日记账再分成特种日记账,每个特种日记账用来记录某类经济业务。
4.
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。
5.
Many businesses maintain several types of journals.
许多企业拥有多种类型的日记账。
6.
The simplest type of journal is called a general journal.
最简单的日记账为普通日记账。
7.
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。
8.
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。
9.
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。
10.
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。
11.
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。
12.
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。
13.
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。
14.
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。
15.
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。
16.
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。
17.
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。
18.
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。