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.
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.
分类就是把相似的事项分类分组，而不只是对大量的不同的经济业务和事项作简单的、相似的、叙事型的记录。
Classifying relates to the process of sorting or grouping like things together rather than merely keeping a simple, diary-like narrative record of numerous and varied transactions and events.
分类就是把相似的事项分类分组，而不只是对大量的不同的经济业务和事项作简单的、相似的、叙事型的记录。
Classifying relates to the process of sorting or grouping like things together rather than merely keeping a simple, diary-like narrative record of numerous and varied transactions and events.
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