| 单词 | JOURNAL |
| 释义 | Where records of the firm’s day to day business transactions as a business diary are kept. Double-entry book-keeping system of debit and credit changes caused by each transaction. Usually taken from a journal voucher (jv). The jv contains financial data in individual ledger accounts that are subsequently posted to the firm’s general ledger. A firm’s specialized journals: cash journal or cash book, purchases journal, and sales journal. The type depends on the kind of operations and number of daily transactions. A general journal is the default journal when entries belong to no special journal. Refer to journal entry. Also known as ‘books of first entry’ or ‘books of original entry.’ Also refer to journalizing. |
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