普通日记账

最简单的日记账为普通日记账。

The simplest type of journal is called a general journal .

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 .

该项经济业务以普通日记账的形式记录如下。

The transaction is recorded by the following entry , in general journal form .

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 .

调整分录应在普通日记账中登记，并过入相应的分类账账户。

Adjusting entries are made in the general journal and posted to the related ledger accounts .

记账单位，记价单位〔最简单的日记账为普通日记账。

U.A. [ unit of account ] The simplest type of journal is called a general journal .

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 .

普通日记账的格式见表2-l，该表中的6项经济业务来自于第一章中的举例。

The form of general journal can been seen in Exhibit 2-1 , the six transactions of the Exhibit is from the example of Chapter 1 .