销售日记账的金额每天过账至明细分类账,以保存每个顾客应收账款金额的目前记录。
Amounts in the sales journal are posted to the subsidiary ledger daily to keep a current record ol the amount receivable from each customer.
除了现金收入日记账外,特种日记账还包括现金支出日记账、销售日记账和购货日记账。
In addition to cash receipts journal, the special journals usually include cash payments journal, sales journal, and purchase journal.
这家店依然用一本日记账来跟踪日销售量。
This store still USES a journal to keep track of its daily sales.
当企业提供服务、实现销售或发生费用时,就应立即在日记账中予以记录,不论现金是否收到或付出。
When the business performs a service, makes a sale, or incurs an expense, the accountant must enter the transaction into the journals, whether or not cash has been received or paid.
当企业提供服务、实现销售或发生费用时,就应立即在日记账中予以记录,不论现金是否收到或付出。
When the business performs a service, makes a sale, or incurs an expense, the accountant must enter the transaction into the journals, whether or not cash has been received or paid.
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