In a journal entry, the debits and credits for given tra action are recorded together, but when the tra action 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。