现金日记账 meaning in English
cash journal
Examples
- Use the sales journal , the cash receipts journal , and the accounts receivable subsidiary ledger
使用销售日记账，现金日记账，和应收款明细分类账。 - Credit sales are recorded in a sales journal , and cash receipts in a cash receipts journal
赊账销售被记录在销售日记账，现金收讫被记录在现金日记账中。 - 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
至于前面提到的一个单位的现金日记账和银行往来日记账，假如确有需要，一般可以由出纳人员兼任，但也要结合出纳人员的职责，做到日清月结，账目清楚。 - 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
但对于现金和银行存款科目的三期借方发生和本期贷方发生额，可以根据现金日记账和银行存款日记账所记录的收入和支出数填列，不再根据各收款凭证和付款凭证汇总计算。 - 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
程序内容记账凭证汇总表核算形式的内容一般包括八个方面： （ 1 ）将同类经济业务的原始凭证汇总编制成汇总原始凭证； （ 2 ）根据原始凭证或汇总原始凭证编制记账凭证； （ 3 ）根据记账凭证中的收款凭证和付款请便现金日记账和银行存款日记账； （ 4 ）根据原始凭证、荡总原始凭证和记账凭证登记有关的明细分类账； （ 5 ）根据各种记账凭证汇总表登记总分类账； （ 7 ）定期将日记账和明细分类同总分类账进行核对； （ 8 ）定期根据总分类和明细分类账编制会计报表。