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。
A compound journal entry is an entry that includes debits to more than one account or more than one account.
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。
Therefore, the closing of revenue and expense accounts requires the making of journal entries and the Posting of these journal entries to ledger accounts.
馆长则借助历史记载如采购订单、日记账分录、照片及房间存物来确定需要重塑的纺织品图案设计。
Curators used historical documents such as purchase orders, journal entries, photographs and room inventories to determine the textile designs that needed to be re-created.
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