日记账的英文：
daybook

参考例句：
  • You can subdivide the journal into a number of special journals.
    你可以将日记账再分成特种日记账。
  • 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。
  • The simplest type of journal is called a general journal.
    最简单的日记账为普通日记账。
  • The posting from these journals to general ledger makes sense.
    从这些日记账过账到总分类账是有意义的。
  • A complete journal entry also includes an explanation of the transaction recorded.
    一套完整的日记账分录还包括对所记录交易的说明。
  • Making end-of-period adjusting entries, journalizing and posting them in ledger accounts.
    作期末调整分录,记入日记账并过入分类账。
  • Closing the accounts includes two processes of journalizing and posting the closing entries.
    结账包括将结账分录记入日记账和将结账分录过账两个过程。
  • A compound journal entry is an entry that includes debits to more than one account or more than one account.
    复合日记账分录是一个包含多个借记账户或多个贷记账户的分录。
  • Credit sales are recorded in a sales journal, and cash receipts in a cash receipts journal.
    赊账销售记录在销售日记账上，现金收讫记录在现金日记账中。
  • On December 1, 2004, the journal entry to record this transaction in the cash receipts journal would be…
    在2004年12月1日,要在现金收入日记账中对此项业务作分录如下。
daybook是什么意思：
n. 日记簿,交易日记帐
  • The ledger clerk marked up his daybook before going home.
    账务员在回家前记好当天的日记帐。
  • (in bookkeeping)bring(a ledger)up to date by transferring items from a day-book
    (簿记)把日记帐过入(分类帐)

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