Cash Journal

Use the purchases journal, the cash disbursements journal, and the accounts payable subsidiary ledger.

使用进货日记账，现金支付日记账，和应付款明细分类账。

Ensure the cash that received to be submitted to the bank and prepare the cash journal.

每天将收到的现金及时解入银行，编制现金日记账。

Method for Devising Cash Flow Sheet in Cash Flow Journal

现金流量日记账编制现金流量表法

On the payment date, the following entry would be made in the cash disbursements journal.

支付日则应在现金付出日记帐中作出如下分录。

Check No. 8 for$ 5 to G company on account was recorded in cash payment journal as$ 5.

公司签发给G公司的用于支付其应付账款的支票8＃计5美元在现金支出日记账中记为5美元。

Note receivable of$ 5 collected by bank ( credit memorandum) was not record in cash receipts journal.

由银行代收的应收票据（贷项通知单）5美元，未记入现金收入日记账中。

Each print position is for printing a different type of document: cash receipt, transaction journal, or sales check.

每个打印位置用于打印不同类型的文件，如现金收据、务日志、售核对单。

Computerized Research on Adjusting Journal Entries of Cash-flow Statement

现金流量表调整分录的电算化研究

The authors have developed a conception that the statement is to be made by means of cash journal.

本文针对准则中的缺陷和不足，提出用多栏式现金日记账编制现金流量表的基本构想。

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 purchases in a manual system are recorded in a purchases journal and cash payments in a cash disbursements journal.

在手工系统中，赊账购买被记录在进货日记账，现金支付被记录在现金支付日记账。

In addition to cash receipts journal, the special journals usually include cash payments journal, sales journal, and purchase journal.

除了现金收入日记账外，特种日记账还包括现金支出日记账、销售日记账和购货日记账。

Prepare cash journal in time.

现金日记帐及时登帐。

The journal entry to record this transaction in the cash disbursement journal on March 1 would be.

对此项业务，在3月1日，要在现金支出日记账中作分录如下。

Journal of cash, bank deposit, should the basis closes, pay proof of charge to an account, chase a pen to register orderly according to business happening at any time, daily cease should written guarantee a remaining sum.

现金、银行存款日记账，应根据收、付款记账凭证，随时按照业务发生顺序逐笔登记，每日终了应结出余额。