book of original entry
英 [bʊk ɒv əˈrɪdʒənl ˈentri]
美 [bʊk əv əˈrɪdʒənl ˈentri]
原始账簿；序时账薄；日记账
双语例句
- Since the journal is the accounting record in which transactions are first recorded, it is sometimes called the book of original entry.
由于日记账是经济业务被首次记录的会计账簿，因而有时亦称其为原始分录账簿。 - Since the journal is the accounting record in which transactions are first recorded, it is sometimes called the book of original entry. Bookkeeping means the recording of transactions, the recording-making phase of accounting.
论商事账簿的制作、保管义务及证据效力由于日记账是经济业务被首次记录的会计账簿，因而有时亦称其为原始分录账簿。