1. 会计学用英语怎么说?
问题一:会计用英语怎么说? 会计 作为学科是 accounting
作为做帐的人,accountant
问题二:我学的是会计专业 英文怎么说 I am an Accounting major.
问题三:会计专业用英语怎么说 会计专业
accounting major
问题四:会计的英语怎么说 accountant [&饥601;'kaunt?nt]
n. 会计师;会计人员
问题五:会计相关职位用英语怎么说 Accounting Assistant 会计助理
Accounting Clerk 记帐员
Accounting Manager 会计部经理
Accounting Stall 会计部职员
Accounting Supervisor 会计主管
Cashier 出纳员
Financial Controller 财务主任
Financial Reporter 财务报告人
F.X. (Foreign Exchange) Clerk 外汇部职员
F.X. Settlement Clerk 外汇部核算员
Fund Manager 财务经理
General Auditor 审计长
Senior Accountant 高级会计
Trade Finance Executive 贸易财务主管
tax accountant 税务会计
assistance accountant 会计助理员
assistant accountant 助理会计
certified public accountant 会计师; 审定会计师
chartered accountant 注册会计师, 会计师
chartered public accountant 注册会计师; 特许会计师
chief accountant 总会计师; 会计处长; 会计主任
cost accountant 成本会计师[员]
general accountant 总会计师, 普通会计人员
in-charge accountant 主管会计, 会计主管员
incorporated accountant 入会[会员]会计师
independent accountant 独立会计师
junior accountant 初级会计员, 会计师的助手
licensed public accountant 执照[注册]会计师
managerial accountant 管理会计师
non-business accountant 非商业会计
office accountant 总会计; 复核员
private accountant 专任会人员, 私用会计师
professional accountant 会计师, 专业会计师
public accountant 会计师, 公众会计师
问题六:“基础会计”用英语怎么说 Fundamental Accountancy
问题七:主修会计学怎么翻译?是major in accounting还是什么呀? He is major in accounting/accountancy;
accountant就是会计了,那个词accountance好像没有,刚刚查了三本字典--朗文2,4版,牛津
还可说a degree in accountancy
His major is accounting;
He is a histroy major;另外major in accounting的用法是美式用法
问题八:会计学院用英语怎么说呀? School of Accountancy
Coll揣ge of Accounting
Accounting School
都行
2. 会计的英语词汇有哪些
有关会计的英语词汇有哪些
导语:在英语学习过程中,我们不能忽视英语词汇的重要性,那么有关会计的英语词汇有哪些呢?一起来学习下吧:
accountant genaral会计主任
account balancde结平的帐户
account bill帐单
account books帐本
account classification帐户分类
account current往来帐
account form of balance sheet帐户式资产负债表
account form of profit and loss statement帐户式损益表
account payable应付帐款
account receivable应收帐款
account of payments支出表
account of receipts收入表
account title帐户名称,会计科目
accounting year/financial year会计年度
accounts payable ledger应付款分类帐
Accounting period会计期间
balance sheet 资产负债表
income statements (or statements of income) 利润表
retained earnings 利润分配表
cash flows 现金流量表
Marketing 市场部
Sales Department销售部
Customer Service客户服务
Human Resource 人事部
Admin. 行政部
Finance & Accounting 财务部
Product Supply产品供应
Assistant 助理
secretary 秘书
Receptionist 前台接待小姐
clerk文员
supervisor 主任
Manager 经理
GM,General Manager 总经理
admission 入场费
freight 运费
tip 小费
tuition 学费
charge 价格,代价
Manufacturing overhead 制造费用
Materials 材料费
Executive Salaries 管理人员工资
Wages 奖金
Retirement allowance 退职金
Bonus 补贴
Outsourcing fee 外保劳务费
Employee benefits/welfare 福利费
Coferemce 会议费
Special duties 加班餐费
Business traveling 市内交通费
Correspondence 通讯费
Correspondence 电话费
Water and Steam 水电取暖费
Taxes and dues 税费
Rent 租赁费
Maintenance 管理费
Vehicles maintenance 车辆维护费
Vehicles maintenance 油料费
Education and training 培训费
Entertainment 接待费
Books and printing 图书、印刷费
Transpotation 运费
Insurance premium 保险费
Commission 支付手续费
Sundry charges 杂费
Depreciation expense 折旧费
Article of consumption 机物料消耗
Labor protection fees 劳动保护费
Director 总监
Finance Controller 总会计师
Senior高级
Operating expenses 营业费用
Consignment commission charge 代销手续费
Transpotation 运杂费
Insurance premium 保险费
Exhibition fees 展览费
Advertising fees 广告费
Adminisstrative expenses 管理费用
Staff Salaries 职工工资
Repair charge 修理费
Article of consumption 低值易耗摊销
Office allowance 办公费
Travelling expense 差旅费
Labour union expenditure 工会经费
Research and development expense 研究与开发费
Employee benefits/welfare 福利费
Personnel education 职工教育经费
Unemployment insurance 待业保险费
Labour insurance 劳动保险费
Medical insurance 医疗保险费
Coferemce 会议费
Intermediary organs 聘请中介机构费
Consult fees 咨询费
Legal cost 诉讼费
Business entertainment 业务招待费
Technology transfer fees 技术转让费
Mineral resources compensation fees 矿产资源补偿费
Pollution discharge fees 排污费
Housing property tax 房产税
Vehicle and vessel usage license plate tax(VVULPT) 车船使用税
;
3. 会计英语单词有哪些
会计学英语词汇
accountant
会计师
bookkeeping
簿记
bookkeeper
簿记师
double-entry
bookkeeping
复式簿记
single-entry
bookkeeping
单式簿记
account
book
帐簿,会计簿册
cashbook
现金出纳簿
journal
日记簿
statement
of
accounts
帐目表,帐单
balance
(sheet)
资产平稳表
financial
year,
trading
year
财政年度
income
and
expenditure,
receipts
and
expenditure,
output
and
input
支出和收入
assets
资产
liabilities
债务,负债
debit
借方
turnover,
volume
of
business
营业额,销售额
cash
on
hand
留存现金,库存现金
cash
balance
现金余额,现款结存
credit
balance
贷方余额
debit
balance
借方余额,借方差额
deficit
亏空
balance
of
trade
贸易差额,国际贸易平衡
balance
of
payments
(国际)收支,国际收支差额表
祝你愉快!
4. 会计英语词汇有哪些?
在中国肯定是要考证的,以各种证书来证明的资格。
Certificate of accounting qualification 会计从业资格证
Junior accountant, intermediate accountant, senior accountant, CPA
分别是 初级会计,中级会计、高级会计、注册会计师
.
英语啊,一般企业没有要求,但若是涉外会计也许就用得上了。
技多不压身。
常用的词汇也就
acceptance 承兑
account 账户
accountant 会计员
accounting 会计
accounting system 会计制度
accounts payable 应付账款
accounts receivable 应收账款
accumulated profits 累积利益
adjusting entry 调整记录
adjustment 调整
administration expense 管理费用
advances 预付
advertising expense 广告费
agency 代理
agent 代理人
agreement 契约
allotments 分配数
allowance 津贴
amalgamation 合并
bank overdraft 银行透支
bankers acceptance 银行承兑
bankruptcy 破产
bearer 持票人
beneficiary 受益人
bequest 遗产
bill 票据
bill of exchange 汇票
bill of lading 提单
bills discounted 贴现票据
bills payable 应付票据
bills receivable 应收票据
board of directors 董事会
bonds 债券
bonus 红利
book value 账面价值
bookkeeper 簿记员
bookkeeping 簿记
branch office general ledger 支店往来账户
broker 经纪人
brought down 接前
capital stock 股本
capital stock certificate 股票
carried down 移后
carried forward 移下页
cash 现金
cash account 现金账户
cash in bank 存银行现金
cash on delivery 交货收款
cash on hand 库存现金
check 支票
checkbook stub 支票存根
closed account 己结清账户
closing 结算
closing entries 结账纪录
closing stock 期末存货
closing the book 结账
5. 会计英语的专业词汇有哪些?
acceptance 承兑
account 账户
accountant 会计员
accounting 会计
accounting system 会计制度
accounts payable 应付账款
accounts receivable 应收账款
accumulated profits 累积利益
adjusting entry 调整记录
adjustment 调整
administration expense 管理费用
advances 预付
advertising expense 广告费
agency 代理
agent 代理人
agreement 契约
allotments 分配数
allowance 津贴
amalgamation 合并
amortization 摊销
amortized cost 应摊成本
annuities 年金
applied cost 已分配成本
applied expense 已分配费用
applied manufacturing expense 己分配制造费用
apportioned charge 摊派费用
appreciation 涨价
article of association 公司章程
assessment 课税
assets 资产
attorney fee 律师费
audit 审计
auditor 审计员
average 平均数
average cost 平均成本
bad debt 坏账
balance 余额
balance sheet 资产负债表
bank account 银行账户
bank balance 银行结存
bank charge 银行手续费
bank deposit 银行存款
bank discount 银行贴现
bank draft 银行汇票
bank loan 银行借款
bank overdraft 银行透支
bankers acceptance 银行承兑
bankruptcy 破产
bearer 持票人
beneficiary 受益人
bequest 遗产
bill 票据
bill of exchange 汇票
bill of lading 提单
bills discounted 贴现票据
bills payable 应付票据
bills receivable 应收票据
board of directors 董事会
bonds 债券
bonus 红利
book value 账面价值
bookkeeper 簿记员
bookkeeping 簿记
branch office general ledger 支店往来账户
broker 经纪人
brought down 接前
brought forward 接上页
budget 预算
by-product 副产品
by-product sales 副产品销售
capital 股本
capital income 资本收益
capital outlay 资本支出
capital stock 股本
capital stock certificate 股票
carried down 移后
carried forward 移下页
cash 现金
cash account 现金账户
cash in bank 存银行现金
cash on delivery 交货收款
cash on hand 库存现金
cash payment 现金支付
cash purchase 现购
cash sale 现沽
cashier 出纳员
cashiers check 本票
certificate of deposit 存款单折
certificate of indebtedness 借据
certified check 保付支票
certified public accountant 会计师
charges 费用
charge for remittances 汇水手续费
charter 营业执照
chartered accountant 会计师
chattles 动产
check 支票
checkbook stub 支票存根
closed account 己结清账户
closing 结算
closing entries 结账纪录
closing stock 期末存货
closing the book 结账
columnar journal 多栏日记账
combination 联合
commission 佣金
commodity 商品
会计是以货币为主要计量单位,运用专门的方法,核算和监督一个单位经济活动的一种经济管理工作。
会计是以货币为主要的计量单位,以凭证为主要的依据,借助于专门的技术方法,对一定单位的资金运动进行全面、综合、连续、系统的核算与监督,向有关方面提供会计信息、参与经营管理、旨在提高经济效益的一种经济管理活动。古义是集会议事。我国从周代就有了专设的会计官职,掌管赋税收入、钱银支出等财务工作,进行月计、岁会。亦即,每月零星盘算为“计”,一年总盘算为“会”,两者合在一起即成“会计”。
6. 会计的英语是什么
会计和英语专业都是比较热门的专业,因此找工作的竞争也会很激烈。下面我为大家带来会计的英语意思和相关用法,欢迎大家一起学习!
会计的英语意思
accounting
会计的英语例句
那个会计向营业部的职员介绍了自己的工作情况。
The accountant described his work to the sales staff.
雇会计划得来。
It would pay you to use an accountant.
他已由仓库调到会计室任职。
He has transferredfrom the warehouse to the accounts office.
会计拐走了俱乐部的资金。
The treasurer has run off with the club's funds.
会计科已完全计算机化了。
The accounts section has been pletely puterized.
我们的经理精通会计制度。
Our manager is conversant with account system.
通过分析虚假会计报告的成因,提出了治理会计报告中虚假会计资讯的对策。
The ctmse of the mendacious financial report is *** yzed in this paper.
会计资讯资源是通过会计核算建造的人造资源;
It is manmade resources by the wag of accounting.
会计学就是一部会计伦理学。
Accounting science is accounting ethics.
会计的双语例句
1. The unemployed executives include former sales managers, directors and accountants.
被解雇的管理人员包括前销售经理、主管和会计。
2. That's not the kind of talk one usually hears from accountants.
会计们通常不会说那样的话.
3. The accounting firm deliberately destroyed documents to thwart government investigators.
会计事务所故意毁坏档案,阻挠 *** 调查工作。
4. He's not a bad chap—quite human for an accountant.
这个家伙人不坏——就会计来说已经很有人情味了。
5. Bookkeepers haven't yet tallied up the total cost.
会计还没有计算出总成本。
6. The debate revolves around specific accounting techniques.
这场争论的焦点是具体的会计技术。
7. She has an appointment with her accountant.
她和她的会计约好了见面。
8. a career in accounting
会计职业
9. a firm of accountants
会计事务所
10. Mr. Smith was succeeded by Mrs. Jones as treasurer.
琼斯夫人继史密斯先生任会计.
11. A pany's accounting records must be open for inspection at all times.
公司的会计账目必须随时可以公开以备检查.
12. The accountant checked this unnecessary spending in good time.
会计及时卡住了这笔不必要的开支.
13. He works in accountancy.
他的职业是会计.
14. We offer accounting as a subsidiary course.
我们开设会计课,作为副修课程.
15. Accountants have to be very exact.
会计必须十分严谨.
7. 常见的会计英语词汇
Account 、Accounting
Account 有很多意思,常见的主要是“说明、解释;计算、帐单;银行帐户”。例如:
1、 He gave me a full account of his plan。
他把计划给我做了完整的说明。
2、 Charge it to my account。
把它记在我的帐上。
3、 Cashier:Good afternoon。Can I help you ?
银行出纳:下午好,能为您做什么?
Man :I'd like to open a bank account 。
男人:我想开一个银行存款帐户。
还有 account title(帐户名称、会计科目)、income account(收益帐户)、account book(帐簿)等。
在 account 后面加上词缀 ing 就成为 accounting ,其意义也相应变为会计、会计学。例如:
1、Accounting is a process of recording, classifying,summarizing and interpreting of those business activities that can be expressed in monetary terms。
会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。
2、It has been said that Accounting is the language of business。
据说会计是“商业语言”
3、Accounting is one of the fastest growing profession in the modern business world。
会计是当今经济社会中发展最快的职业之一。
4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting。
财务会计和管理会计是会计的两个主要的专门领域。
其他还有 accounting profession(会计职业)、accounting elements(会计要素)等。
Accountant 比Account只多ant三个字母,其意思是会计师、会计人员。例如:
1、A certified public accountant or CPA, as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate。
注册会计师(或,注册会计师的缩写),必须通过一系列考试方可取得证书。
2、Private accountant , also called executive or administrative accountant, handle the financial records of a business。
私人会计师,也叫做主管或行政会计师,负责处理公司的财务帐目。
总之,这三个词,有很深的渊源关系。
Assets、Liabilities
这三个词分别是资产、负债和所有者权益,是会计等式的三个要素。
Assets 这个词表示资产时一定要用复数形式,即词尾要有 “s”。如果不用复数形式,就成为“宝物,天赋、技能”的意思。例如:
1、 Assets are properties that are owned and have monetary values;for instance,cash,inventory,buildings,equipment。
资产是指企业所拥有的'、具有货币价值的财产,如现金、存货、建筑物、设备。
2、 Assets are the economic resources that are owned or controlled by a business and can be expressed in monetary units。
资产是由企业拥有或控制并能用货币计量的经济资源。
3、 Assets can be classified into current assets and non—current assets 。
资产可以划分为流动资产和非流动资产。
Liabilities 是liability 的复数形式。它的意思是法律上的责任、义务。如 liability for an accident (肇事的责任);liability to pay taxes (纳税的义务)。只有其为复数形式 liabilities 时才表示负债、债务的意思。例如:
1、 Liabilities are the obligations or debt that a business must pay in money or services at some time in the future。
负债是指将来需用货币或服务偿还的债务或履行的义务。
2、 Liabilities are amounts owned to outsiders, such as notes payable, accounts payable, bonds payable。
负债是欠外部的数额,如应付票据、应付帐款、应付债券。
Owner's equity 是由 owner (所有者、业主)和equity (权益)构成为“业主权益”。例如:
1、 Owner's equity represents the owner's interest in or claim upon a business net assets which is the deference between the amount of assets and the amount of liabilities。
业主权益代表业主对企业净资产的权益或要求权,净资产是指企业的资产总额与负债之间的差额。
2、 Capital is the interest of the owners in an enterprise。 Also known as owner's equity。
资本是企业所有者的利益,也称为业主权益。
3、 Owner's equity include owner “s investment in a business and accumulated operating results since the beginning of the operation。
业主权益包括业主的投资以及企业自开业以来积累的经营成果。
上述会计要素相互之间的关系用一个简单的数学公式来表示,就是
会计恒等式。
Assets=Liabilities+Owner's equity
资产=负债+业主权益
Ledgers 和 Journals
Ledgers 在簿记上是分类帐的意思,可以和其他词汇搭配,构成许多会计词汇。如ledger accounts(分类帐户)、general ledger(总分类帐)、subsidiary ledger(明细分类帐)等。例如:
1、 Ledger accounts are used to record business transactions' effect on an accounting entity。
分类帐户被用来记录交易对会计主体的影响。
2、 A ledger account is simply a record of changes (increase and decrease)and balances in value of a specific accounting item。
分类帐户不过是特定会计项目价值的变动(增加与减少)和结余的记录。
3、 The general ledger is the book used to list all the accounts established by an organization。
总分类帐是一本列出一个单位所设立的全部帐户的帐本。
4、 Further simplification of the general ledger is brought about by the use of subsidiary ledger。
使用明细分类帐使总分类帐更加简化明了。
5、 The advantages of subsidiary ledger are as following:(1)reduces ledger detail ;(2)permits better division of labor;(3)permits a different sequence of accounts;(4)permits better internal control。
明细分类帐的优点如下;(1)减少分类帐的细节;(2)使劳动分工更合理;(3)允许不同的帐户排序(4)便于更好地内部控制。
Journal 比较常用的意思是“日记、日志;杂志、刊物”,如keep a journal (记日志)、a ship's journal (航海日志),a monthly journal (月刊),单词 diary 也有“日记”的意思,但journal 比 diary 更强调“正式记录”。Journal 在会计词汇上的意思是“日记帐”。例如:
1、 In a western accounting system ,the information about each business transaction is initially recorded in an accounting record called a Journal。
在西方会计体系中,有关每笔经济交易的资料最初是记在一本叫做“日记帐”的会计帐上。
2、 A journal is a chronological(arrange in order of time ) record of business transactions。
日记帐是对经济交易的序时(即按时间的顺序)记录。
3、 In a journal entry, the debits and credits for given transaction are recorded together, but when the transaction is recorded in the ledger, the debits and credits are entered in different accounts。
在日记帐上记帐时,既定交易的借方和贷方一起被记录,但在分类帐记录中,一笔交易的借方和贷方进入不同的帐户中。
4、 A journal may be a general journal or it may be a group of special journals。
日记帐可以是一本通用日记帐,也可以是一组特种日记帐。
8. 常见的会计英语词汇
常见的会计英语词汇
作为一名合格的会计工作人员,除了专业技能,英语也是大家要注意提升的方面哦~下面我来给大家介绍常见的会计英语词汇,希望对大家有帮助!
Account 、Accounting
Account 有很多意思,常见的主要是“说明、解释;计算、帐单;银行帐户”。例如:
1、 He gave me a full account of his plan。
他把计划给我做了完整的说明。
2、 Charge it to my account。
把它记在我的帐上。
3、 Cashier:Good afternoon。Can I help you ?
银行出纳:下午好,能为您做什么?
Man :I'd like to open a bank account 。
男人:我想开一个银行存款帐户。
还有 account title(帐户名称、会计科目)、income account(收益帐户)、account book(帐簿)等。
在 account 后面加上词缀 ing 就成为 accounting ,其意义也相应变为会计、会计学。例如:
1、Accounting is a process of recording, classifying,summarizing and interpreting of those business activities that can be expressed in monetary terms。
会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。
2、It has been said that Accounting is the language of business。
据说会计是“商业语言”
3、Accounting is one of the fastest growing profession in the modern business world。
会计是当今经济社会中发展最快的职业之一。
4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting。
财务会计和管理会计是会计的两个主要的专门领域。
其他还有 accounting profession(会计职业)、accounting elements(会计要素)等。
Accountant 比Account只多ant三个字母,其意思是会计师、会计人员。例如:
1、A certified public accountant or CPA, as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate。
注册会计师(或,注册会计师的缩写),必须通过一系列考试方可取得证书。
2、Private accountant , also called executive or administrative accountant, handle the financial records of a business。
私人会计师,也叫做主管或行政会计师,负责处理公司的财务帐目。
总之,这三个词,有很深的渊源关系。
Assets、Liabilities
这三个词分别是资产、负债和所有者权益,是会计等式的三个要素。
Assets 这个词表示资产时一定要用复数形式,即词尾要有 “s”。如果不用复数形式,就成为“宝物,天赋、技能”的意思。例如:
1、 Assets are properties that are owned and have monetary values;for instance,cash,inventory,buildings,equipment。
资产是指企业所拥有的、具有货币价值的财产,如现金、存货、建筑物、设备。
2、 Assets are the economic resources that are owned or controlled by a business and can be expressed in monetary units。
资产是由企业拥有或控制并能用货币计量的经济资源。
3、 Assets can be classified into current assets and non—current assets 。
资产可以划分为流动资产和非流动资产。
Liabilities 是liability 的复数形式。它的意思是法律上的责任、义务。如 liability for an accident (肇事的责任);liability to pay taxes (纳税的'义务)。只有其为复数形式 liabilities 时才表示负债、债务的意思。例如:
1、 Liabilities are the obligations or debt that a business must pay in money or services at some time in the future。
负债是指将来需用货币或服务偿还的债务或履行的义务。
2、 Liabilities are amounts owned to outsiders, such as notes payable, accounts payable, bonds payable。
负债是欠外部的数额,如应付票据、应付帐款、应付债券。
Owner's equity 是由 owner (所有者、业主)和equity (权益)构成为“业主权益”。例如:
1、 Owner's equity represents the owner's interest in or claim upon a business net assets which is the deference between the amount of assets and the amount of liabilities。
业主权益代表业主对企业净资产的权益或要求权,净资产是指企业的资产总额与负债之间的差额。
2、 Capital is the interest of the owners in an enterprise。 Also known as owner's equity。
资本是企业所有者的利益,也称为业主权益。
3、 Owner's equity include owner “s investment in a business and accumulated operating results since the beginning of the operation。
业主权益包括业主的投资以及企业自开业以来积累的经营成果。
上述会计要素相互之间的关系用一个简单的数学公式来表示,就是
会计恒等式。
Assets=Liabilities+Owner's equity
资产=负债+业主权益
Ledgers 和 Journals
Ledgers 在簿记上是分类帐的意思,可以和其他词汇搭配,构成许多会计词汇。如ledger accounts(分类帐户)、general ledger(总分类帐)、subsidiary ledger(明细分类帐)等。例如:
1、 Ledger accounts are used to record business transactions' effect on an accounting entity。
分类帐户被用来记录交易对会计主体的影响。
2、 A ledger account is simply a record of changes (increase and decrease)and balances in value of a specific accounting item。
分类帐户不过是特定会计项目价值的变动(增加与减少)和结余的记录。
3、 The general ledger is the book used to list all the accounts established by an organization。
总分类帐是一本列出一个单位所设立的全部帐户的帐本。
4、 Further simplification of the general ledger is brought about by the use of subsidiary ledger。
使用明细分类帐使总分类帐更加简化明了。
5、 The advantages of subsidiary ledger are as following:(1)reduces ledger detail ;(2)permits better division of labor;(3)permits a different sequence of accounts;(4)permits better internal control。
明细分类帐的优点如下;(1)减少分类帐的细节;(2)使劳动分工更合理;(3)允许不同的帐户排序(4)便于更好地内部控制。
Journal 比较常用的意思是“日记、日志;杂志、刊物”,如keep a journal (记日志)、a ship's journal (航海日志),a monthly journal (月刊),单词 diary 也有“日记”的意思,但journal 比 diary 更强调“正式记录”。Journal 在会计词汇上的意思是“日记帐”。例如:
1、 In a western accounting system ,the information about each business transaction is initially recorded in an accounting record called a Journal。
在西方会计体系中,有关每笔经济交易的资料最初是记在一本叫做“日记帐”的会计帐上。
2、 A journal is a chronological(arrange in order of time ) record of business transactions。
日记帐是对经济交易的序时(即按时间的顺序)记录。
3、 In a journal entry, the debits and credits for given transaction are recorded together, but when the transaction is recorded in the ledger, the debits and credits are entered in different accounts。
在日记帐上记帐时,既定交易的借方和贷方一起被记录,但在分类帐记录中,一笔交易的借方和贷方进入不同的帐户中。
4、 A journal may be a general journal or it may be a group of special journals。
日记帐可以是一本通用日记帐,也可以是一组特种日记帐。
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