general journal

general journal的音标为[ˈdʒenərə(r) dʒəˈnərən] ，基本翻译为“总分类帐”，速记技巧为：先记单词，再记字母组合。

General Journal 的英文词源是 general（普遍的）和 journal（日志，日记）。这个词的意思是记录公司或组织的日常交易和活动的账簿。

变化形式：名词形式为 general journal 或 general journals，形容词形式为 general。

相关单词：

1. Trial Balance：试算表，是用来核对总账和明细账是否相符的表格。

2. Ledger：分类账，是用来记录某一类交易的账簿。

3. Accounts Payable：应付账款，指的是公司应该支付但尚未支付的款项。

4. Accounts Receivable：应收账款，指的是公司已经收到但尚未结清的款项。

5. Expense Account：费用账户，指的是用来记录公司日常开支的账户。

6. Cash Account：现金账户，指的是用来记录公司现金流入和流出的账户。

7. Journal Entry：分录，指的是在账簿中记录一笔交易的会计分录。

8. Accruals：应计，指的是公司应该支付但尚未支付的款项，包括应付账款、税款等。

9. Reconciliation：对账，指的是核对账目是否一致的过程。

10. Trial Adjustment：试算调整，指的是在试算平衡表中进行调整的过程，以使账目相符。

常用短语：

1. journal entry

2. general journal

3. debit

4. credit

5. asset account

6. liability account

7. equity account

8. income account

双语例句：

1. The general journal was used to record the purchase of equipment.

在一般日记账中记录了设备的购买情况。

2. The company made a profit of $1 million on its general journal entries for the quarter.

公司在该季度的一般日记账中获得了100万美元的利润。

3. The debit and credit entries in the general journal balanced the assets and liabilities of the company.

在一般日记账中，借方和贷方的记录平衡了公司的资产和负债。

英文小作文：

Accounting for General Journal Entries

Accounting is a crucial part of business operations, and one of the most important tools in accounting is the general journal. The general journal is used to record transactions that occur within a business, whether it be purchases, sales, or other financial transactions. Before recording any transaction, it is important to identify the appropriate account type, such as asset account, liability account, equity account, or income account. Once the account type is determined, the appropriate debit or credit entry should be made in the general journal to balance the accounts of the business. The importance of general journal entries cannot be overstated, as they help businesses keep track of their financial status and make informed decisions based on accurate financial data.