1.
To keep a personal or financial journal.
记私人日记或日记帐
2.
To record in a journal.
把……记入日志（或日记帐）
3.
Nibook for recording sales as they take place, before transferring them later to a ledger
（转入总帐之前的）日记帐，流水帐
4.
Rring items from a day-book
（簿记）把日记帐过入（分类帐）
5.
purchase returns and allowances journa
购货退还及折让日记帐
6.
sales returns and allowance journal
销货退回及折让日记帐
7.
lowance journal
进货退回及折让日记帐
8.
intercompany journal entry
公司间往来日记帐分录
9.
ready-printed journal form
预先印好的日记帐格式
10.
Third, make adjusting entries, journalize and post them in ledger accounts.
第3，做调整分录，记入日记帐并过入分类帐。
11.
The clerk marked up his daybook before going home.
办事员在回家前记好当天的日记帐。
12.
The process of transferring the information contained in the business document to the journal is known as journalizing.
将业务单据中的资料转入日记帐的过程叫作过入日记帐。
13.
compound journal entry
贷借方多项分录式，分项分录式日记帐
14.
special columnar journal
特别多栏式或专栏式日记帐
15.
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。
16.
The adjusting entries can be recorded in the journal when they are entered on the work sheet, but it is not necessary to jour-nalize them at the same time.
调整分录在记入结帐计算表的同时可以记入日记帐，但并没有必要同时进行。
17.
A journal is a chronological(arrange in order of time ) record of busine tra actio .
日记帐是对经济交易的序时（即按时间的顺序）记录。
18.
In a western accounting system ,the information about each business transaction is initially recorded in an accounting record called a Journal.
在西方会计体系中，有关每笔经济交易的资料最初是记在一本叫做“日记帐”的会计帐上。