transaction journal

The journal entry to record this transaction in the cash disbursement journal on March 1 would be.

对此项业务，在3月1日，要在现金支出日记账中作分录如下。

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.

在序时帐上记帐时，既定买卖营业的收方和贷方一起被记载，但在分类帐记载中，一笔买卖营业的收方和贷方进入不同的帐户中。

In contrast to the general journal, a special journal is designed to a specific type of frequently occurring business transaction.

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。

Enterprises shall keep a journal for cash on hand and cash in hank and shall record each transaction on a daily basis. It conceals, damages or destroys account books related to its business or financial status.

企业应当对现金和银行存款设置日记帐，按照业务发生顺序逐日逐笔进行登记。二隐匿或毁损业务或财务状况之帐册文件。

To record a transaction in a journal in terms of debit and credit is referred to as making a journal entry or journalizing.

用借项和贷项在日记帐中记录一笔业务叫做日记帐分录或记日记帐。

Each print position is for printing a different type of document: cash receipt, transaction journal, or sales check.

每个打印位置用于打印不同类型的文件，如现金收据、务日志、售核对单。