The deal would result in a merger combining two major providers of Internet connections accounting for more than 130, 000 feet of fiber optic lines. (Wall Street Journal)

这笔交易将使得两大网络连接供应商合并，合并后的公司的光纤线总长达130,000英尺。

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Step 2. Journalize transactions the second step in the accounting cycle is to record the results of transactions in a journal.

第二步：记录交易日志会计循环的第二步是定期记录交易结果。

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2 accounting book: general ledge, subsidiary ledge, journal ledge, card of fixed assets, accessorial accounting book and other accounting books;

会计账簿类：总账、明细账、日记账、固定资产卡片、辅助账簿、其他会计账簿；

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Designing internal controls and accounting strategies, approving journal entries, and giving final signoff on technical accounting treatments is a clear breach of independence for an external auditor.

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