特种日记账

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 special journal is an accounting journal designed to record one specific type of transaction , such as credit sales .

与普通日记账相比，特种日记账被用来记录某类经常发生的经济业务。

In contrast to the general journal , a special journal is designed to a specific type of frequently occurring business transaction .

普通日记账用来记录不适合于任何一种特种日记账的所有会计事项。

The general journal is used to record all transactions that do not fit one of the special journals .

除了现金收入日记账外，特种日记账还包括现金支出日记账、销售日记账和购货日记账。

In addition to cash receipts journal , the special journals usually include cash payments journal , sales journal , and purchase journal .

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。

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 .