最简单的日记账叫做普通日记账。
最简单的日记账为普通日记账。
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.
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.
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.
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.
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。
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。
General Ledger The formal listing of journal accounts in a business used for financial statement preparation and tax filing.
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