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.
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；
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.
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。
General Ledger The formal listing of journal accounts in a business used for financial statement preparation and tax filing.
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。
Therefore, the closing of revenue and expense accounts requires the making of journal entries and the Posting of these journal entries to ledger accounts.
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。
Unit of organization for the journal is the transaction, whereas the unit of organization for ledger is.
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。
Use the purchases journal, the cash disbursements journal, and the accounts payable subsidiary ledger.
使用进货日记账，现金支付日记账，和应付款明细分类账。
Amounts in the sales journal are posted to the subsidiary ledger daily to keep a current record ol the amount receivable from each customer.
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。
Maintenance of the general ledger, journal entry, ac reconciliation clearing, preparation of various acing statements financial repts.
维护总帐、凭证、科目核对及清理，准备各种会计报表和财务报告。
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。
Prepare and post general ledger journal entries for corrections made.
准备和发布总账中更正信息的日志条目。
After the transaction HAS been recorded in the journal, the debit and credit changes in the individual accounts are entered in 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。
It consists of two basic components: a general journal and a general ledger.
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.
它由两个基本部分组成：一个普通日记账和一个分类总账。
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