總帳 - 維基百科，自由的百科全書
2024-11-10 10:24總帳（英語： general ledger ）是一個簿記 分類帳，其中的會計數據從日記帳中貼出，並從應付帳款、應收帳款、現金、固定資產、採購項目等子分類帳中匯總。總帳中的每個帳戶都由一個或多個頁面組成。
普通日記帳（英語： general journal ）記錄了與調整分錄、期初庫存、折舊、會計錯誤等有關的交易。普通日記帳的源文件可以是記帳憑證、管理報告的副本和發票。在交易（原始帳簿）被記入總帳或輔助分類帳之前，通常會先記入日記帳。
ACCA考試：你應該知道的會計術語之Ledgers 和 Journals的區別 - 壹讀
Journal 在會計詞彙上的意思是「日記帳」。. 例如：. 1、 In a western accounting system ,the information about each business transaction is initially recorded in an accounting record called a Journal. （在西方會計體系中，有關每筆經濟交易的資料最初是記在一本叫做「日記帳」的會計帳上。. 2 ...
请问会计中的"general journal"和"general ledger"分别指的是什么意思？- 旗渡翻译
General journal普通日记账. 普通日记账是逐日序时登记特种日记账以外经济业务的账簿。普通日记账的主要内容是会计分录，因此普通日记账也称分录簿。它的特点是设有借方和贷方两个金额栏，所以又成为两栏式日记账。
總賬是甚麼？中小企會計報稅入門指南 | KPay Merchant Service
總賬（英文是 Ledger，又稱 General Ledger），總賬是一組編號的賬戶，讓企業可隨時追蹤其財務交易，以及準備財務報告。. 每個賬戶裏，都分別總結公司某個特定類型的資產、負債、權益、收入或支出。. 至於會計科目表（Chart of Accounts），就像一本書的總目錄頁 ...
（general ledger） 總分類賬戶 （general account） 附加賬戶 （adjunct accounts） 付款憑證 （payment voucher） 分類賬簿 （ledger） 多欄式日記賬核算形式 （bookkeeping procedure using columnar journal） 結賬 （closing account） 結賬分錄 （closing entry） 借貸記賬法 （debit-credit bookkeeping）
普通日记账（英語： general journal ）记录了与调整分录、期初库存、折旧、会计错误等有关的交易。普通日记账的源文件可以是记账凭证、管理报告的副本和发票。在交易（原始账簿）被记入总账或辅助分类账之前，通常会先记入日记账。
What Is General Journal? | Definition, Explanation, Formats & Examples
The general journal is a diary of business equities. Throughout time, the general journal has been referred to in many ways. For example, it is also known as the book of original entry, the primary book, the book of primary entry, and the book of first entry. Some transactions do not involve sales, purchases, cash receipts, or cash payments, or ...
普通日记账(General Journal)普通日记账是用来登记全部经济业务发生情况的日记账，具有格式统一，使用方便等特点。普通日记账既适用于设置特种日记账的企业，也适用于未设置特种日记账的企业。普通日记账通常把每天发生的经济业务按业务发生的先后顺序记入账簿中，依次作为登记分类账的依据 ...
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ACCA考试：你应该知道的会计术语之Ledgers 和 Journals的区别-高顿教育
1、 In a western accounting system ,the information about each business transaction is initially recorded in an accounting record called a Journal. （在西方会计体系中，有关每笔经济交易的资料最初是记在一本叫做"日记帐"的会计帐上。. 2、 A journal is a chronological (arrange in order of time ) record of ...
ACCA考试：你应该知道的会计术语之Ledgers 和 Journals的区别
1、 In a western accounting system ,the information about each business transaction is initially recorded in an accounting record called a Journal. （在西方会计体系中，有关每笔经济交易的资料最初是记在一本叫做"日记帐"的会计帐上。. 2、 A journal is a chronological (arrange in order of time ) record of ...
General Journal in Accounting | Double Entry Bookkeeping
The general journal sometimes referred to as the nominal journal, is a journal used to record transactions which do not belong in any of the other special journals such as the sales, purchases, cash receipts, and cash disbursement journals. The general journal is simply a list of journal entries in chronological order, and is used to save time, avoid cluttering the general ledger with too much ...
General Journal - What Is It, Example, Accounting, Format - WallStreetMojo
Accounting. The accounting method of general journal entries are given below:. Double entry bookkeeping Double Entry Bookkeeping Double Entry Accounting System is an accounting approach which states that each & every business transaction is recorded in at least 2 accounts, i.e., a Debit & a Credit. Furthermore, the number of transactions entered as the debits must be equivalent to that of the ...
Understanding General Ledger vs. General Journal - Investopedia
The journal consists of raw accounting entries that record business transactions, in sequential order by date. The general ledger is more formalized and tracks five key accounting items: assets ...
1 「重要會計用語中英對照」 （IASB提供之2020年版國際務報導準則之重要會計用語 原文與2019年版比較並無差異，本會臺灣務報導 準則委員會之中文翻譯有部分修改） Item Term in English Term in Chinese 1 [Amount] recoverable 可回收(金額) 2 緩衝區 )'Corridor' 3 銷貨成本法'Cost of sales' method
Journal Entries | Examples | Format | How to Explanation
Pay makes his first payroll payment. Entry #11 — PGS's first vendor inventory payment is due of $1,000. Entry #12 — Paul starts giving guitar lessons and receives $2,000 in lesson income. Entry #13 — PGS's first bank loan payment is due. Entry #14 — PGS has more cash sales of $25,000 with cost of goods of $10,000.
PDF CGAP Glossary English to Chinese
journal entry. 会计分录 是指在经济账上对经纪业务的所作的纪 ... annual general meeting 年度股东大会 annualization 年化/按年率计算 annualized interest rate 年度化利率 annualized percentage rate (APR) An interest rate comprised of interest, commissions, and other costs that is expressed on an annualized basis.
China Journal of Accounting Studies | Taylor & Francis Online
China Journal of Accounting Studies (CJAS) is a peer-reviewed open access journal.. China Journal of Accounting Studies (CJAS) is the official international research journal of the Accounting Society of China. It aims to serve as a forum for knowledge exchange between and among Chinese and international academics, research students, policy makers and others interested in accounting and finance ...
总账（英語： general ledger ）是一个簿记 分类账，其中的会计数据从日记账中贴出，并从应付账款、应收账款、现金、固定资产、采购项目等子分类账中汇总。总账中的每个账户都由一个或多个页面组成。
General Journal Examples - Entries and Calculations
General journal entries example 4. Let's say Mr. Peter runs a footwear business and recorded the following transactions for the month of February 2022: On Feb 4, Mr. Peter purchased materials worth $50,000. On Feb 8, he sold some footwear worth $80,000.
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