In a journal entry, the debits and credits for a given transaction are recorded together, but when the transaction is recorded in the ledger, the debits and credits are entered in different accounts.

• 在日记账上账时，某笔交易的借方和贷方同时出现，但在分类账记录中，一笔交易的借方和贷方出现在不同的账户上。