日记账的英文：
daybook

You can subdivide the journal into a number of special journals.
你可以将日记账再分成特种日记账。

The special journals include cash receipts journal, cash payments journal, sales journal, and purchase journal.
特种日记账主要包括现金收入日记账、现金支出日记账、销货日记账和购货日记账。

The simplest type of journal is called a general journal.
最简单的日记账为普通日记账。

The posting from these journals to general ledger makes sense.
从这些日记账过账到总分类账是有意义的。

A complete journal entry also includes an explanation of the transaction recorded.
一套完整的日记账分录还包括对所记录交易的说明。

Making end-of-period adjusting entries, journalizing and posting them in ledger accounts.
作期末调整分录,记入日记账并过入分类账。

Closing the accounts includes two processes of journalizing and posting the closing entries.
结账包括将结账分录记入日记账和将结账分录过账两个过程。

A compound journal entry is an entry that includes debits to more than one account or more than one account.
复合日记账分录是一个包含多个借记账户或多个贷记账户的分录。

Credit sales are recorded in a sales journal, and cash receipts in a cash receipts journal.
赊账销售记录在销售日记账上，现金收讫记录在现金日记账中。

On December 1, 2004, the journal entry to record this transaction in the cash receipts journal would be…
在2004年12月1日,要在现金收入日记账中对此项业务作分录如下。

The ledger clerk marked up his daybook before going home.
账务员在回家前记好当天的日记帐。

(in bookkeeping)bring(a ledger)up to date by transferring items from a day-book
(簿记)把日记帐过入(分类帐)