序时帐簿 meaning in Chinese
book of chronological entry
chronological books
Examples
- Article 23 the account books to be established by a business are general chronological book and general ledger book
第23条商业必须设置之帐簿，为普通序时帐簿及总分类帐簿。 - 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
一普通序时帐簿：以对于一切事项为序时登记或并对于特种序时帐项之结数为序时登记而设者，如日记簿或分录簿等属之。 - 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
制造业或营业?围较大者，并得设置记录成本之帐簿，或必要之特种序时帐簿及各种明细分类帐簿；但其会计组织健全，使用总分类帐科目日计表者，得免设普通序时帐簿。