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Curators used historical documents such as purchase orders, journal entries, photographs and room inventories to determine the textile designs that needed to be re-created.
复合日记账分录是指一项分录中包含一个以上的借项或一个以上的贷项，结账时使用既省事又省时。
A compound journal entry is an entry that includes debits or credits to more than one account, and it is an easy and time-saving method of closing the 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.
日记账有时也叫原始分录账。
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.
在日记账中按照借方和贷方记录一个交易的完整的过程被称为编制日记账或编制分录。
To record the entire effects of a business transaction in a journal in terms of debit and credit, the process is referred as to making a journal entry or journalizing.
在日记账中按照借方和贷方记录一个交易的完整的过程被称为编制日记账或编制分录。
To record the entire effects of a business transaction in a journal in terms of debit and credit, the process is referred as to making a journal entry or journalizing.
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