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- general journal voucher [经] 分录凭单
- The simplest type of journal is called a general journal. 最简单的日记账为普通日记账。
- The simplest type of journalis called a general journal. 最简单的日记账为普通日记账。
- Review and check the journal voucher, collection and codes of the business companies. 审核实业公司记帐凭证、汇总、编号。
- Review Journal Vouchers input in the general ledge from various sources. 根据原始凭证审核记账凭证。
- 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。
- To approve, by signing or initialing, all monthly journal vouchers before they are posted to the general ledger. 签名核准记帐传票后，方可由会计人员输入总帐。
- We describe the entries in the general journal according to the numbering in the table above. 我们根据上表中的编号对这份普通日记账的记录加以说明。
- Prepare journal vouchers to support monthly closing. 准备传票以支持月度结帐。
- Review and authorize necessary vouchers (e.g. payment voucher, journal vouchers etc. 审阅签署有关凭证（如付款凭证等）。
- The adjusting entries should be entered in the general journal and then posted to the general ledger in the same manner as other journal entries. 第七步：记录和提交调整分录调整分录必须记录汇总的日记帐，随后以与其他日记帐相同的方式提交到总分类帐。
- File and maintain all monthly financial closing journal vouchers, general ledgers, sub-ledgers and departmental expenses reports etc. 装订并保存所有月度财务结帐的传票,总账,分帐目,部门费用报告等。
- 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。
- Prepare journal vouchers for all accrued expense to support monthly closing. 為所有预提费用準备传票,以支持月末结帐。
- A stock split does not change the balance of any ledger account; consequently, the transaction may be recorded merely by a memorandum entry in the general journal. 股票分割不改变任何分类账账户的余额,因此,在普通日记账中仅通过一个备忘分录记录该业务。
- A specific format is used in journalizing （recording） transactions in a General Journal. 公司可以使用总帐和明细帐去记录所有的交易。
- In this book,we use general journal to explain the process of journalizing and posting. 这个账册，我们通常用普通日记账来为流水记录和投递作注释。
- A ecific format is used in journalizing （recording） tra actio in a General Journal. 一个特别的形式被使用在总长中的记录日志中（日记帐）。
- 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。
- Bookkeeping procedure using general journal 通用日记账核算形式
