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.
会计账簿类：总账、明细账、日记账、固定资产卡片、辅助账簿、其他会计账簿；
2 accounting book: general ledge, subsidiary ledge, journal ledge, card of fixed assets, accessorial accounting book and other accounting books;
会计账簿类：总账、明细账、日记账、固定资产卡片、辅助账簿、其他会计账簿；
2 accounting book: general ledge, subsidiary ledge, journal ledge, card of fixed assets, accessorial accounting book and other accounting books;
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