普通分錄簿 的英文怎麼說
中文拼音 [pǔtōngfēnlùbù]
普通分錄簿
英文
general journal- 普 : Ⅰ形容詞(普遍; 全面) general; universal Ⅱ名詞(姓氏) a surname
- 通 : 通量詞(用於動作)
- 分 : 分Ⅰ名詞1. (成分) component 2. (職責和權利的限度) what is within one's duty or rights Ⅱ同 「份」Ⅲ動詞[書面語] (料想) judge
- 錄 : Ⅰ名1 (用做記載物的名稱) record; register; collection; selections 2 (姓氏) a surname Ⅱ動詞1 (...
- 簿 : 名詞(簿子) book
- 普通 : common; general; ordinary; plain; honest; private; trile; average
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A manufacturer or those with larger business scope may concurrently establish cost record book or necessary special chronological book or various subsidiary ledger books ; provided that if the business has sound accounting system and records daily the general ledger, the general chronological book may be waived
製造業或營業?圍較大者,並得設置記錄成本之帳簿,或必要之特種序時帳簿及各種明細分類帳簿;但其會計組織健全,使用總分類帳科目日計表者,得免設普通序時帳簿。General chronological books : those recording all events on chronological basis or concurrently recording the footing of special chronological accounting items on chronological basis, such as day book or journal, etc
一普通序時帳簿:以對於一切事項為序時登記或並對于特種序時帳項之結數為序時登記而設者,如日記簿或分錄簿等屬之。
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