普通日记账可以被用来记录所有类型的业务。
A general journal can be used to record all types of transactions.
夸大现金的支付日记账，记录夸大的金额，从而窃取差额。
Overstate the cash disbursements journal, record the overstated amount, and misappropriate the difference.
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.
普通日记账用来记录不适合于任何一种特种日记账的所有会计事项。
The general journal is used to record all transactions that do not fit one of the special journals.
在日记账中记录经济业务的过程一般包括以下五个步骤。
The process of recording transactions in journals usually follows these five steps.
银行存款日记账是指专门用来记录银行存款收支业务的一种特种日记账。
Bank deposit journal is a kind of special journal which is specially used to record the bank deposit receipts and payments business.
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.
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.
与普通日记账相比，特种日记账被用来记录某类经常发生的经济业务。
In contrast to the general journal, a special journal is designed to a specific type of frequently occurring business transaction.
日记账是对经济交易的序时(即按时间的顺序)记录。
A journal is a chronological (arrange in order of time) record of business transactions.
根据银行记录登记银行日记账。
Daily Bank Book record according to the record from Bank transactions.
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.
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.
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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