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。
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。
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。
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。
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。
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。
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。
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。
Prepare cash journal in time. 现金日记帐及时登帐。
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。
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
Since the appearance of cash flow statement, the principles and methods of traditional adjusting journal entries have been using as an orthodox method with little doubt. 自从现金流量表诞生以来,传统调整分录的这些编制原理和方法,一直作为一种正统方法沿用至今,很少有人质疑。