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.

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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.

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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。

Unit of organization for the journal is the transaction, whereas the unit of organization for ledger is.

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