journal; chronological account book
Tone colorsmāmámǎmàma
Meanings
1 sense · 3 examplesnoun
journal; daybook; chronological account book
In accounting, this refers to a book of original entry where transactions are recorded chronologically as they occur. It is the basis for posting to the general ledger.
Kuài会
jì计
zhèng正
zài在
hé核
duì对
xù序
shí时
zhàng账
。
The accountant is checking the journal.
Měi每
yī一
bǐ笔
jiāo交
yì易
dōu都
yào要
jì记
rù入
xù序
shí时
zhàng账
。
Every transaction must be recorded in the chronological account book.
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Xù序
shí时
zhàng账
shì是
kuài会
jì计
hé核
suàn算
de的
jī基
chǔ础
。
The journal is the foundation of accounting.