The simplest type of journal is called a general journal.

最简单的日记账为普通日记账.

It consists of two basic components: a general journal and a general ledger.

它由两个基本部分组成：一个普通日记账和一个分类总账。

The transaction is recorded by the following entry, in general journal form.

该项经济业务以普通日记账的形式记录如下.

In this book, we use general journal to explain the process of journalizing and posting.

这个账册, 我们通常用普通日记账来为流水记录和投递作注释.

Adjusting entries are made in the general journal and posted to the related ledger accounts.

调整分录应在普通日记账中登记,并过入相应的分类账账户.

A specific format is used in journalizing (recording) transactions in a General Journal.

公司可以使用总帐和明细帐去记录所有的交易。