复合分录

使复合分录。

Make a compound entry .

多借多贷复合会计分录的过量使用模糊了账户间的对应关系，不利于会计数据的分析和利用；

The excessive use of multi-multi-entries makes the correlation between accounts vague , unfavorable to the accounting data analysis and utilization ;

复合日记账分录是一个包含多个借记账户或多个贷记账户的分录。

A compound journal entry is an entry that includes debits to more than one account or more than one account .

复合日记账分录是指一项分录中包含一个以上的借项或一个以上的贷项，结账时使用既省事又省时。

A compound journal entry is an entry that includes debits or credits to more than one account , and it is an easy and time-saving method of closing the accounts .

结清这四个费用账户可以作四个单独的日记账分录，但是使用复合日记账分录来结清这四个费用账户更容易，并且更节省时间。

Four separate journal entries could be made to close these four expense accounts , but the use of one compound journal entry is an easier , time saving method of closing all four expense accounts .