intercompany journal entry
公司间往来日记帐分录
compound journal entry
贷借方多项分录式，分项分录式日记帐
Third, make adjusting entries, journalize and post them in ledger accounts.
第3，做调整分录，记入日记帐并过入分类帐。
On the payment date, the following entry would be made in the cash disbursements journal.
支付日则应在现金付出日记帐中作出如下分录。
The adjusting entries can be recorded in the journal when they are entered on the work sheet, but it is not necessary to jour-nalize them at the same time.
调整分录在记入结帐计算表的同时可以记入日记帐，但并没有必要同时进行。
Rring items from a day-book
（簿记）把日记帐过入（分类帐）
A book in which daily transactions are recorded.
流水帐记录每日交易的本子
-- Accounts payable records
——应付帐款的记录；
falsify records, accounts, etc
伪造记录、 帐目等.
Memorandum Account (or record)
备查帐户(或记录)
-- Accounts receivable records
——应收帐款的记录；
To keep a personal or financial journal.
记私人日记或日记帐
To record in a journal.
把……记入日志（或日记帐）
A journal is a chronological(arrange in order of time ) record of busine tra actio .
日记帐是对经济交易的序时（即按时间的顺序）记录。
A book in which the monetary transactions of a business are posted in the form of debits and credits.
分类帐将业务中的货币交易记录下来的帐本，分借方和贷方
The entry at June 1 to record the declaration of this dividend is...
日记录宣布发放股利的分录如下…
To enter on a statement of costs or on a particularized list.
记入帐目写帐单或登记目录表
C1: Here is the checking account ledger. Each page shows a record of a customer's deposits and withdrawals.
这是支票帐户的分类帐，每页上有客户存提款的记录。
