日记账又称序时账,是按经济业务发生和完成时间的先后顺序进行登记的账簿。

日记账又称序时账,是按经济业务发生和完成时间的先后顺序进行登记的账簿。它逐日按照记账凭证(或记账凭证所附的原始凭证)逐笔进行登记。早期的日记账也称分录簿,即把每天发生的经济业务所编制的会计分录，全部按时间顺序逐笔登记,这种日记账也叫普通日记账。由于登记普通日记账要花费大量的时间和精力，而且查阅也不方便，以后逐渐被各种特种日记账所代替。如设置现金日记账、银行存款日记账

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结果 (英语) 1: [复制]

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Journals are also called sequential accounts, which are account books that are registered in the order of the occurrence and completion of economic transactions. It is registered in accordance with the bookkeeping vouchers (or the original vouchers attached to the bookkeeping vouchers) day by day. The early journals are also called entry books, that is, the accounting entries compiled for the economic transactions that occur every day are registered one by one in chronological order. This kind of journal is also called an ordinary journal. Since it takes a lot of time and energy to register ordinary journals, and it is inconvenient to check, it will gradually be replaced by various special journals in the future. Such as setting up a cash journal, bank deposit journal

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结果 (英语) 2:[复制]

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Journal, also known as chronological account, is an account book registered according to the sequence of economic business occurrence and completion time. It registers every day according to the bookkeeping voucher (or the original voucher attached to the bookkeeping voucher). In the early days, the journal was also called an entry book, that is, the accounting entries prepared for the daily economic transactions were recorded one by one in chronological order. This kind of journal is also called an ordinary journal. Because it takes a lot of time and energy to register ordinary journals, and it is inconvenient to consult them, they are gradually replaced by various special journals in the future. For example, set cash journal and bank deposit journal

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结果 (英语) 3:[复制]

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Journal, also known as chronological account, is an account book that is registered according to the sequence of economic business occurrence and completion time. It registers one by one according to the accounting voucher (or the original voucher attached to the accounting voucher) day by day. Early journal is also called journal book, that is, all accounting entries compiled by daily economic transactions are registered one by one in chronological order, and this journal is also called ordinary journal. Because it takes a lot of time and energy to register ordinary journals, and it is inconvenient to consult them, they are gradually replaced by various special journals in the future. Such as setting cash book, deposit journal

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