日记账

公司签发给G公司的用于支付其应付账款的支票8＃计5美元在现金支出日记账中记为5美元。

Check No. 8 for $ 5 to G company on account was recorded in cash payment journal as $ 5 .

总账、日记账应当采用订本式。

General ledger , journal ought to be used revise this form .

如果想对所有日记账类型应用历史汇率值，则必须选择AllJournalTypes复选框。

If you want the historical value to apply to all journal types , the All Journal Types check box must be selected .

注意：如果公司日记账中的某个历史价值是通过DataEntry/CompanyJournals菜单输入的，则该值仍然可以更改。

Note : If a historical value in a company journal is entered via the Data Entry / Company Journals menu , this historical value can still be changed .

如果您计划跨产品维度划拨费用，那么在TM1中做这些拨款、然后将它们作为日记账条目上传到IBMCognosController中可能更好。

If you are planning on allocated costs across product dimensions , then it may be better to do these allocations in TM1 and then push them back into IBM Cognos Controller as a journal entry upload .

激活自动日记账代码“EALC”

Activate Automatic Journal Code " EALC "

最简单的日记账为普通日记账。

The simplest type of journal is called a general journal .

现金流量日记账编制现金流量表法

Method for Devising Cash Flow Sheet in Cash Flow Journal

手工会计系统根据种类使用专门的日记账来记录交易。

Manual accounting systems use special journals to record transactions by category .

日记账分录可在同一个地方列示业务的所有方面。

Journal entries show all sides of the transaction in one place .

普通日记账可以被用来记录所有类型的业务。

A general journal can be used to record all types of transactions .

其他日记账类型将以期末汇率或平均汇率转换。

Other journal types will be converted at the closing or average rates .

作期末调整分录，记入日记账并过入分类账。

Making end-of-period adjusting entries , journalizing and posting them in ledger accounts .

在日记账中记录经济业务的过程一般包括以下五个步骤。

The process of recording transactions in journals usually follows these five steps .

一套完整的日记账分录还包括对所记录交易的说明。

A complete journal entry also includes an explanation of the transaction recorded .

许多企业拥有多种类型的日记账。

Many businesses maintain several types of journals .

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。

Closing the accounts includes two processes of journalizing and posting the closing entries .

该项经济业务以普通日记账的形式记录如下。

The transaction is recorded by the following entry , in general journal form .

及时登记现金和银行存款日记账，定期与总账核对。

Booking petty cash & bank accounts , and regularly reconcile with the gl .

注意：一种可能的情况是，在输入公司日记账时直接输入历史汇率。

Note : It is possible to enter historical rates directly when entering company journals .

它由两个基本部分组成：一个普通日记账和一个分类总账。

It consists of two basic components : a general journal and a general ledger .

如果账户已正确更新，而账户日记账没有更新，又会发生什么情况呢？

Or what if the accounts are properly updated , but the account journal is not ?

气象部门出纳日记账系统在国库集中支付中的应用

Application of Treasurer Daily Accounting System of Meteorological Department in the Central Payment of the Exchequer

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。

Adjusting entries are made in the general journal and posted to the related ledger accounts .

如果您使用日记账，则历史汇率必须在日记账编号级别输入。

If you use journals the historical rates have to be entered at journal number level .

从这些日记账过账到总分类账和应付款明细分类账。

Posting from these journals is to general ledger and to the amounts payable subsidiary ledger .

使用销售日记账，现金日记账，和应收款明细分类账。

Use the sales journal , the cash receipts journal , and the accounts receivable subsidiary ledger .

如前所述，在分类账中所有的借项和贷项都是从日记账中过入的。

As previously explained , all debits and credits in the ledger are posted from the journal .

记账单位，记价单位〔最简单的日记账为普通日记账。

U.A. [ unit of account ] The simplest type of journal is called a general journal .

使用进货日记账，现金支付日记账，和应付款明细分类账。

Use the purchases journal , the cash disbursements journal , and the accounts payable subsidiary ledger .