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英语翻译The journal is the chronological record of business tran

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英语翻译
The journal is the chronological record of business transactions.The journal is sometimes called the book of original entry.The journal records the transactions day by day and shows an explanation of each transation.Companies that are faced with larger numbers of transaction every week or every day must have a more efficient and economical way of recording transactions in the journal.The way is to use the special-purpose journal.Special-purpose journals consist of purchases journal,sales journal,cash receipts journal,and cash payment journal.Those businesses that have few transactions per day may set up only one type of journal.The process of recording transactions is called journalizing.In this book,we use general journal to explain the process of journalizing and posting.
流水是以时间顺序记录商业事务.有时日志也被称为原始记录.流水以时间顺序记录每一笔交易,并且附有相应交易的说明.日均有大量流水活动的公司,必须要有跟高效、更经济的途径进行记录.他们往往使用特殊流水.特殊日志由购买流水,销售流水,现金收据流水以及现金支付流水.每日流水量小的公司,一般只会使用一种流水.这个记录交易的过程成为流水记录.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.
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