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。帐上。

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The deal would result in a merger combining two major providers of Internet connections accounting for more than 130, 000 feet of fiber optic lines. (Wall Street Journal)

这笔交易将使得两大网络连接供应商合并，合并后的公司的光纤线总长达130,000英尺。

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The journal shows all accounting information about a transaction in one place.

日记帐把经济业务的所有会计信息都集中在一起显示。

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Designing internal controls and accounting strategies, approving journal entries, and giving final signoff on technical accounting treatments is a clear breach of independence for an external auditor.

FORBES: Navistar Sues Deloitte Proving No Statute of Limitations On Idiocy

Several audit firm professionals tried to convince the SEC and PCAOB staff that they were mistaken in the belief that broker-dealer auditors could not sign the broker-dealer audit opinion as well as help implement accounting software, prepare period-end journal entries and compile those same financial statements and regulatory reports that they would audit.

FORBES: Auditors All Fall Down; PFGBest and MF Global Frauds Reveal Weak Watchdogs