Since the journal is the accounting record in which transactions are first recorded, it is sometimes called the book of original entry.
由于日记账是经济业务被首次记录的会计账簿,因而有时亦称其为原始分录账簿。
A book of original entry in a double-entry system, listing all transactions and indicating the accounts to which they belong.
分录簿复式簿记系统中登载原始账目的账本，记录下所有的交易，并表示出它们所归的专项分类帐
Bookkeeping means the recording of transactions, the recording-making phase of accounting.
簿记就是记录经济业务,是会计的记账部分。
The journal entry in Solarwind Company's accounting records for this November 1 borrowing is...
太阳风公司在11月的会计账簿中作如下会计分录…
all the customers' transactions were recorded in account books,
客户的所有交易都记录在账簿上，
With kickbacks, the commission is not in the accounting records.
回扣金额没有记录在会计账簿上。
Closing entries for the revenue accounts
收入账户的结账分录
bookkeeper debits the transaction to one account and credits it to another.
薄计员在一个账目上纪录交易情况并在另一本账簿纪录。
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。
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。
An example of a loss contingency that usually meets these criteria and is recorded in the accounts is the estimated loss from doubtful accounts receivable.
满足这些标准并在账簿中记录的或有损失的例子是从应收账款中估计的坏账损失。
The entry to close the Income Summary account in this example would be...
收益汇总账户的结账分录如下…
Preparing an after-closing trial balance. Ensuring that the ledger"remains in balance after posting of the closing entries.
编制结账后试算表,确保在结账分录过账之后分类账仍保持平衡。
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。
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。
Minutes of all stockholders' meetings, and stock books, stock ledgers and other records of stock issuances of the Company and each significant subsidiary.
公司及其每一个主要子公司的股东会议记录、股票账簿????及其他股票发行的记录。
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。
Assume that a machine which costs $10 and has a book value of $20 is sold for $3. The journal entry to record this disposal is as follows...
假设一台机器原值10美元,账面净值20美元,卖了3美元。记录该资产处置的会计分录如下…