分类帐包括总分类帐，明细分类帐，银行日记帐及现金日记帐。
Ledger includes general ledger, subsidiary ledger, cash book, and petty cash book.
达尔文在1838年的日记中写道：“我禁不住认为在人类关系和动物分类方面可以追踪到相通之处。”
As Darwin wrote in an 1838 notebook, "I cannot help thinking good analogy might be traced between relationship of all men now living &the classification of animals."
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.
股票分割不改变任何分类账账户的余额，因此，在普通日记账中仅通过一个备忘分录记录该业务。
A stock split does not change the balance of any ledger account; consequently, the transaction may be recorded merely by a memorandum entry in the general journal.
答案是日记账的组织单位是每笔交易，而分类账的组织单位是账户。
Unit of organization for the journal is the transaction, whereas the unit of organization for ledger is.
普通分类账企业中日记账的正式目录，用于财务报表和纳税申报。
General Ledger The formal listing of journal accounts in a business used for financial statement preparation and tax filing.
演绎500年前流行于威尼斯的备忘簿、日记帐簿和分类帐簿的格式和操作方法，有助于重新认识《簿记论》的学术价值；
The paper deduces the form and the operation method of pro memorial (L), journal ledger and branch account, which were prevalent in Venice 500 years ago.
一旦交易被确认，记录在日记账中，就需要分类和汇总相同的信息。
Once transactions have been analyzed and recorded in journal, it is necessary to classify and group all similar items.
作期末调整分录，记入日记账并过入分类账。
Making end-of-period adjusting entries, journalizing and posting them in ledger accounts.
它由两个基本部分组成：一个普通日记账和一个分类总账。
It consists of two basic components: a general journal and a general ledger.
在实际工作中，经济业务首先被记录在日记账中，之后单个账户所记录的借贷变化情况被过账到分类账中。
In practice, the business transactions are first recorded in a journal, after which the debit and credit changes in the individual accounts are posted to the ledger.
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.
使用进货日记账，现金支付日记账，和应付款明细分类账。
Use the purchases journal, the cash disbursements journal, and the accounts payable subsidiary ledger.
在经济业务记入日记账之后，每个账户的借贷变化再记入分类账中。
After the transaction HAS been recorded in the journal, the debit and credit changes in the individual accounts are entered in the ledger.
接下来是按部就班的日记式原始分录——记载交易的结果，分析反映在分类帐中。
Next comes the purely mechanical step of journalizing original entries----recording the results of the transaction analysis in the journal.
分类帐是将日记帐记录并根据会计科目分类汇总的集合。
A ledger, then, is a book of accounts in which data from transactions recorded in journals are posted and thereby classified and summarized.
毕竟调整分录已经是记日记，邮寄，另一的审讯平衡被准备从分类帐帐户。
After all adjusting entries have been journalized and posted, another trial balances is prepared from the ledger accounts.
会计基础知识（会计恒等式与账户、交易记录、分类账与日记账、基本会计报表、工作底稿的编制与使用等）；
After the adjustments are journalized and posted, a useful step in preparing the financial statements is to list the accounts, along with their adjusted balances, on an adjusted trial balance.
会计基础知识（会计恒等式与账户、交易记录、分类账与日记账、基本会计报表、工作底稿的编制与使用等）；
After the adjustments are journalized and posted, a useful step in preparing the financial statements is to list the accounts, along with their adjusted balances, on an adjusted trial balance.
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