[ 第三人称单数 journalizes 现在分词 journalizing 过去式 journalized 过去分词 journalized ]
V to record (daily events) in a journal (用记事薄)记录(每日事件)
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。
Fifth make closing entries journalize and post them; close all revenue and expense accounts; calculate net income anc transfer it to retained earnings account.
第五，作结帐分录，过帐以后结清全部收入和费用帐户，结算本期净收益进而结转留存收益帐户。
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