general journal
形容词
1. general journal的中文翻译:综合账
例句:The general journal is used to record miscellaneous transactions.(综合账用于记录各种杂项交易。)
名词
1. general journal的中文翻译:综合账
例句:The general journal is a chronological record of all transactions.(综合账是所有交易的按时间顺序记录。)
2. general journal的中文翻译:总账
例句:The general journal is a subsidiary book used to transfer transactions to the general ledger.(总账是一种辅助账簿,用于将交易转入总分类账。)
词语辨析
general journal和general ledger都是会计上的重要概念,但它们有一些区别。general journal记录了所有的交易,按照时间顺序排列,而general ledger则是按照账户分类,将交易汇总到不同的账户中。
词汇扩充
1. subsidiary journal:分册账
2. accounting cycle:会计周期
3. entry:分录
4. posting:过账
5. adjusting entry:调整分录
近义词
1. journal:日记账
2. book of original entry:原始录入簿
反义词
1. special journal:专用账
2. cash book:现金账簿
柯林斯词典
general journal (noun)
1. a book of original entry in which all financial transactions are recorded in the order in which they occur(综合账)
牛津词典
general journal (noun)
1. a book in which all financial transactions are recorded in order(综合账)
用法
The general journal is an important part of the accounting cycle.(综合账是会计周期的重要组成部分。)
The general journal is used to record miscellaneous transactions.(综合账用于记录各种杂项交易。)
The general journal is a subsidiary book used to transfer transactions to the general ledger.(综合账是一种辅助账簿,用于将交易转入总分类账。)
相关例句
1. All transactions are recorded in the general journal.(所有交易都记录在综合账上。)
2. The general journal provides a chronological record of all financial transactions.(综合账提供了所有财务交易的按时间顺序的记录。)
3. Each entry in the general journal must be supported by appropriate documentation.(综合账中的每笔分录都必须有适当的文件支持。)
4. The general journal is used to record adjusting entries at the end of an accounting period.(综合账用于记录会计期末的调整分录。)
5. Entries in the general journal are posted to the general ledger.(综合账中的分录被过账到总分类账上。)
6. The general journal is an essential tool for maintaining accurate financial records.(综合账是维护准确财务记录的重要工具。)
7. Each page of the general journal should be numbered and dated.(综合账的每一页都应编号和日期。)
8. The general journal allows for a comprehensive view of all financial transactions.(综合账能全面查看所有财务交易。)
9. The general journal is a primary source of information for preparing financial statements.(综合账是准备财务报表的主要信息来源。)
10. Transactions recorded in the general journal must be properly classified and analyzed.(综合账中记录的交易必须进行正确的分类和分析。)
11. The general journal provides a complete audit trail of financial transactions.(综合账提供了财务交易的完整审计轨迹。)
12. The general journal is an important tool for internal control and financial analysis.(综合账是内部控制和财务分析的重要工具。)
13. The general journal is updated on a daily basis to ensure accurate and up-to-date financial records.(综合账每天更新,以确保准确和最新的财务记录。)
14. The general journal is typically maintained by the accounting department or a designated bookkeeper.(综合账通常由会计部门或指定的簿记员维护。)
15. The general journal can be in either paper or electronic format, depending on the company's preference.(综合账可以是纸质或电子格式,取决于公司的偏好。)
16. The general journal is reviewed and approved by management before the entries are posted to the general ledger.(综合账在过账到总分类账之前,需经管理层审核和批准。)
17. The general journal is an integral part of the double-entry bookkeeping system.(综合账是复式记账系统的重要组成部分。)
18. The general journal is used to record both cash and non-cash transactions.(综合账用于记录现金和非现金交易。)
19. The general journal provides a detailed record of each transaction, including the accounts involved and the amounts.(综合账提供了每笔交易的详细记录,包括涉及的账户和金额。)
20. The general journal is an essential tool for maintaining accurate and reliable financial information.(综合账是维护准确可靠的财务信息的重要工具。)