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.

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

记账单位，记价单位〔最简单的日记账为普通日记账。

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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。

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

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。

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The general journal is used to record all transactions that do not fit one of the special journals.

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。

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The general journal may be used for all types of transactions. Effect of Business Transactions upon the Accounting Equation

它可以用来记录所有类型的经济业务。经济业务对会计等式的影响

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

该项经济业务以普通日记账的形式记录如下。

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The simplest type of journal is called a general journal.

最简单的日记账为普通日记账。

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A general journal can be used to record all types of transactions.

普通日记账可以被用来记录所有类型的业务。

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Journal Options button click to change options for journal, such as what type of items and contacts to automatically record and what happens when you double-click a journal entry.

“日记选项”按钮，单击更改“日记”选项，例如：自动记录哪一类项目和联系人，双击某个日记条目会发生什么情况。

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For example, if I go for a run today, as soon as I come home and drink some water, I pull out my journal and write an entry about the run.

比如，今天跑了步，回家喝点水后立即取出日记把它写下来。

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The Allowance for Doubtful Accounts, which was credited in the above journal entry, will appear in the balance sheet as a deduction from the face amount of the accounts receivable. Charge, please. Put it on my American Express.

在贷记的坏账准备则作为应收账款账面值的对冲项目列在资产负债表中。记账。请给我记在美国运通信用卡上。

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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。

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If you are planning on allocated costs across product dimensions, then it may be better to do these allocations in TM1 and then push them back into IBM Cognos Controller as a journal entry upload.

如果您计划跨产品维度划拨费用，那么在TM1中做这些拨款、然后将它们作为日记账条目上传到IBM Cognos Controller中可能更好。

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Please help me if I'm writing this incorrectly, I only know a few phrases in spoken Mandarin, and this only allows me to save this journal entry as Mandarin, not English.

请帮助我，如果我写的这个有不正确，我只会讲普通话的几个短语，这只是让我保存这为国语，不是英语的日记条目。

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This transfer is accomplished by a journal entry debiting the revenue account in an amount equal to its credit balance, with a journal entry crediting the income summary account at the same time.

这项转移是通过以贷方余额同等的金额借记收入账户，同时贷记收益汇总账户来完成的。

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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.

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。

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Assume that a machine which costs$ 10 and has a book value of$ 20 is sold for$ 3. The journal entry to record this disposal is as follows

假设一台机器原值10美元，账面净值20美元，卖了3美元。记录该资产处置的会计分录如下

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Says Obama in the journal entry, It shows that even for nations as big, complex and different as the United States and China, small gestures can mean a great deal.

米歇尔在自己的旅行日志开头中写道，它表明，即使像中美这样饱含差异性的复杂大国，小礼节也能代表重大意义。

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A journal entry made for the purpose of closing a revenue or expense account by transferring its balance to the income summary account is called a closing entry.

为了结清收入和费用账户而将其余额转入收益汇总账户所作的日记账分录就称为结账分录。

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Changing the classification of a liability does not require a journal entry; the obligation merely is shown in a different section of the balance sheet.

这种负债分类的改变并不要求作会计分录，该项负债仅仅是在资产负债表的不同项目下列示。

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