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- A special journal is an accounting journal designed to record one specific type of transaction, such as credit sales. 特种日记账是用来记录一种特殊类型会计事项的会计日记账。
- 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。
- In a manual system, credit sales, purchases on account, cash receipts, and cash payments are treated as four separate ca tegories, with each type entered into its own special journal. 在手工会计系统中，赊销、赊购、现金收款和现金付款被分为四个不同的种类，每一种会计事项都记录在特殊的日记账中。
- The special journals include cash receipts journal, cash payments journal, sales journal, and purchase journal. 特种日记账主要包括现金收入日记账、现金支出日记账、销货日记账和购货日记账。
- It is, therefore, necessary to break down or subdivide the journal into a number of special journals, each being used to record transactions of certain kind. 因此,有必要将日记账再分成特种日记账,每个特种日记账用来记录某类经济业务。
- When special journals are used, only those transactions that do not occur often enough to warrant entry in a special journal are recorded in the general journal. 当使用特种日记账时,只有那些不经常发生、不宜设置特种日记账记录的经济业务,才登记在普通日记账。
- It is much simpler and more efficient to enter the transactions that are repetitive such as cash receipts, cash payments, sales and purchases into different special journals. 会计师将重复出现的交易,如现金收入、现金支出、销售和购货分别登记在不同的特种日记账上,这样既简单,又快捷。
- The tabular arrangement of special journals, however, often permits all entries to a given account to be added and posted as a single aggregate posting. 而特种日记账的表列式安排则往往使应记入某一账户的所有记录都能相加起来，作为一笔总计数过账。
- This kind of medicine is special for gripes. 这种药专治肚子痛。
- Take special care tonight because the road is icy. 路面结冰了，今晚要格外小心。
- I think I can get that special model for you. 我想我可以为你找到那种特别的型号。
- The chiffonier in that shop looks special. 那家商场的西洋梳镜柜看上去很特别。
- The medicine has a special bitterness. 这种药有一种特殊的苦味。
- I came at your (special) request. 我是(特别)应你要求而来的。
- These rare tigers are protected by special laws. 这些珍贵的老虎受到专门法律的保护。
- I buy some special fast film for my new camera. 我为新相机买了些特快胶卷。
- I have a special liking for golf. 我特别喜欢高尔夫球运动。
- She is a special friend of mine. 她是我一个特别的朋友。
- He takes no special trouble with his work. 他在工作上不特别卖力。
- He was singled out for special training. 他被选拨出来接受专门训练。
