单词 | Journal entry |
释义 | 日記賬分錄 For accounting purposes, a record of debits and credits in a general journal analysing transactions which incorporate entries such as adjustments to accounts, accruals, prepayments, transfers, and closing entries. 會計用語,是指為對交易作出分析而在普通日記帳簿中對貸方和借方的記錄,包括賬戶調整,計提預付帳款的結轉和期間末結轉分錄等項目。 |
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