日記賬 的英文怎麼說
中文拼音 [rìjìzhàng]
日記賬
英文
cash journal-
Bookkeeping procedure using columnar journal
多欄式日記賬核算形式Credit sales are recorded in a sales journal, and cash receipts in a cash receipts journal
賒賬銷售被記錄在銷售日記賬，現金收訖被記錄在現金日記賬中。A special journal is an accounting journal designed to record one specific type of transaction, such as credit sales
特種日記賬是用來記錄一種特殊類型會計事項的會計日記賬。Concern the provision of audit work station according to accounting method, if an accounting clerk manages debt already, provide check again, apparent and easy cheat, should give so prohibit ; the accountant record of an unit is custodial, it is the accountant such as budget of forms for reporting statistics of book of zhang of all sorts of prooves that point to this pair of units, accountant, accountant, financial plan, unit and important contract data, after be being collected regularly, examine a nucleus to be opposite, arrange stand roll, schedule, bound into book custodial, if allow a person to manage the debt of an unit already, keep again accountant record, made motion easily on debt apparently later the action that the opportunity of record of recycle government accountant covers him, give so prohibit : the registering job of items of an account of debt of the income of an unit, defray, charge, creditor ' s rights, the much that includes station of work of charge to an account but not be all ( for instance cash journal and bank come - and - go journal are not included ), this part charge to an account works, it is the foundation of business accounting of an unit accountant, also be the basis that produces cash come - and - go, also cannot hold part - time by cashier personnel, a person manages debt already, manage charge to an account again the basis that this produces debt come - and - go, very easy defalcate
根據會計法有關稽核工作崗位的規定，假如一個會計工作人員既管錢款，又管復核，顯然輕易作假，所以要予以禁止；一個單位的會計檔案保管，是指對本單位的各種憑證、會計賬簿、會計報表、財務計劃、單位預算和重要的合同等會計資料，定期收集后，審查核對，整理立卷，編制目錄、裝訂成冊的保管，假如答應一個人既治理一個單位的錢款，又保管會計檔案，顯然輕易在錢款上做了手腳之後再利用治理會計檔案的機會掩蓋自己的行為，所以予以禁止：一個單位的收入、支出、費用、債權債務賬目的登記工作，包括記賬工作崗位的大部分但不是全部（比如現金日記賬和銀行往來日記賬就不包括在內） ，這部分記賬工作，是一個單位會計核算的基礎，也是發生現金往來的根據，也不能由出納人員兼任，一個人既治理錢款，又治理記賬這一發生錢款往來的根據，很輕易監守自盜。But to cash and bank deposit course 3 period debit happening and this period forehead of credit side happening, the income that can record according to cash journal and bank deposit journal and defray number fill a line, mix according to each gathering proof no longer pay proof collect computation
但對于現金和銀行存款科目的三期借方發生和本期貸方發生額，可以根據現金日記賬和銀行存款日記賬所記錄的收入和支出數填列，不再根據各收款憑證和付款憑證匯總計算。The content of form of business accounting of summary table of proof of program content charge to an account includes 8 fields commonly : ( 1 ) the work out of primitive proof collect of business of will congener economy becomes pool primitive proof ; ( 2 ) according to primitive proof or collect primitive proof weaves proof of charge to an account ; ( 3 ) according to proof of charge to an account medium gathering proof is mixed pay journal of cash of do as you wish and bank deposit journal ; ( 4 ) the basis is original proof, swing total primitive proof and proof of charge to an account to register concerned detail to classify zhang ; ( 5 ) register total classification zhang according to summary table of all sorts of proof of charge to an account ; ( 7 ) be the same as journal and detail classification total classification zhang to undertake checking regularly ; ( 8 ) fixed basis total classification and forms for reporting statistics of accountant of work out of detail classification zhang
程序內容記賬憑證匯總表核算形式的內容一般包括八個方面： （ 1 ）將同類經濟業務的原始憑證匯總編製成匯總原始憑證； （ 2 ）根據原始憑證或匯總原始憑證編制記賬憑證； （ 3 ）根據記賬憑證中的收款憑證和付款請便現金日記賬和銀行存款日記賬； （ 4 ）根據原始憑證、蕩總原始憑證和記賬憑證登記有關的明細分類賬； （ 5 ）根據各種記賬憑證匯總表登記總分類賬； （ 7 ）定期將日記賬和明細分類同總分類賬進行核對； （ 8 ）定期根據總分類和明細分類賬編制會計報表。Posting from these journals is to general ledger and to the amounts payable subsidiary ledger
從這些日記賬過賬到總分類賬和應付款明細分類賬。Amounts in the sales journal are posted to the subsidiary ledger daily to keep a current record ol the amount receivable from each customer
銷售日記賬的金額每天過賬至明細分類賬，以保存每個顧客應收賬款金額的目前記錄。Use the sales journal, the cash receipts journal, and the accounts receivable subsidiary ledger
使用銷售日記賬，現金日記賬，和應收款明細分類賬。Use the purchases journal, the cash disbursements journal, and the accounts payable subsidiary ledger
使用進貨日記賬，現金支付日記賬，和應付款明細分類賬。My work involves various routine bookkeeping and basic ac - counting tasks including journal entries ， verifying data and reconciling discrepancies ， preparing detailed reports from raw data ， and checking accounting documents for completeness ， mathematical accuracy and consistency
我的工作是履行各種簿記與基本會計事項，包括填寫日記賬、核實數據、糾正誤差，根據原始數據編制明細報表、核查會計文件的完整性、數字的精確性和一致性。As to in front the cash journal of a mentioned unit and bank come - and - go journal, if have need truly, can hold part - time by cashier personnel commonly, but the duty that also should join cashier staff, accomplish day of clear month form, items of an account is clear
至於前面提到的一個單位的現金日記賬和銀行往來日記賬，假如確有需要，一般可以由出納人員兼任，但也要結合出納人員的職責，做到日清月結，賬目清楚。Manual accounting systems use special journals to record transactions by category
手工會計系統根據種類使用專門的日記賬來記錄交易。Credit purchases in a manual system are recorded in a purchases journal and cash payments in a cash disbursements journal
在手工系統中，賒賬購買被記錄在進貨日記賬，現金支付被記錄在現金支付日記賬。Computerized systems also require you to preclassify transac ? tions and then use different kinds of journals
計算機會計系統也需要對會計事項預先分類，然後運用不同的日記賬。Bookkeeping procedure using general journal
通用日記賬核算形式General ledger, journal ought to be used revise this form
總賬、日記賬應當採用訂本式。The simplest type of journal is called a general journal
最簡單的日記賬為普通日記賬。Booking petty cash & bank accounts, and regularly reconcile with the gl
及時登記現金和銀行存款日記賬，定期與總賬核對。The general journal is used to record all transactions that do not fit one of the special journals
普通日記賬用來記錄不適合於任何一種特種日記賬的所有會計事項。分享友人