D. B day book

用法例句

Nibook for recording sales as they take place, before transferring them later to a ledger

（转入总帐之前的）日记帐，流水帐

A book in which daily transactions are recorded.

流水帐记录每日交易的本子

To keep a personal or financial journal.

记私人日记或日记帐

To record in a journal.

把……记入日志（或日记帐）

Rring items from a day-book

（簿记）把日记帐过入（分类帐）

The clerk wrote up his daybook before going home.

办事员在回家前记好当天的流水帐。

purchase returns and allowances journa

购货退还及折让日记帐

sales returns and allowance journal

销货退回及折让日记帐

lowance journal

进货退回及折让日记帐

intercompany journal entry

公司间往来日记帐分录

ready-printed journal form

预先印好的日记帐格式

Third, make adjusting entries, journalize and post them in ledger accounts.

第3，做调整分录，记入日记帐并过入分类帐。

He posted up his daybook before going out.

他把流水帐过入总帐后才离开。

The clerk marked up his daybook before going home.

办事员在回家前记好当天的日记帐。

The process of transferring the information contained in the business document to the journal is known as journalizing.

将业务单据中的资料转入日记帐的过程叫作过入日记帐。

The left-hand side of an account or accounting ledger where bookkeeping entries are made.

记入簿记帐目的帐簿或分类帐的左方.

(in bookkeeping)enter(an item)in a ledger

（簿记）将（帐目）登入分类帐

compound journal entry

贷借方多项分录式，分项分录式日记帐