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。
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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