2024年5月10日发(作者：三国志11真英雄)

Unit 3 Journals

日记账

教学目标:

Master the advantages of using journals and the use of

journals.

教学内容：

（1）advantages of using journals

（2）types of journals

（3）special journals

本节重点：

advantages of using journals

本节难点：

special journals

计划学时：

1学时

授课形式：

讲授与实例结合，适当布置阅读作业

授课班级：

2009会计学本科

授课地点：2105

In a western accounting system, the information about each business transaction

is initially recorded in an accounting recorded called a Journal. Afterward, the data is

transferred or posted to the ledger, the book of subsequent or secondary entry. The

various transactions are evidenced by sales tickets, purchase invoices, check stubs,

and so on. Since the journal is the accounting recorded which transactions are first

recorded, it is sometimes called the book of original entry. It is also called the day

book because the journal is a chronological (day-by-day) record of all business

transactions.

在西方会计体系当中，关于每笔经济业务的资料最初是记在一本叫做日记账

（亦叫分录账）的会计账上，然后再把这些数据转记或过记到分类账上，即第二

本账簿上。销货票、购货发票，支票存根等可以作为不同的交易的凭证。由于日

记账是对交易的首次记载的会计账，有时它被称为原始记录账。它还被称为日记

账簿，因为它是所有经济业务按时间顺序（一天一天地）记账的。

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The information about each transaction that should be recorded includes the date

of transaction, the debit and credit figures in specific ledger accounts, and a brief

explanation of the transaction. At convenient intervals, the debit and credit amounts

recorded in the journals are transferred to the accounts in the ledger. The process of

recording a transaction in a journal is called journalizing the transaction and the one

of transferring information from the journal to the ledger is called posting and usually

done monthly. The updated ledger accounts, in turn, serve as the basis for preparing

the balance sheet and other financial statements.

每笔交易必须记录的资料包括交易的日期，在特定的分类账户里借方与贷方

的数字，对交易的简要说明。在适当的时间间隔内，日记账上所记载的借贷数额

要转到分类账上去。把交易记在日记账的过程叫做登记日记账；把资料从日记账

转到分类账的过程叫做过账，通常是一个月过一次账。过账后的分类账为编制资

产负债表和其他财务报表奠定了基础。

3.1 ADVANTAGES OF USING JOURNALS. 使用日记账的优点

Technically speaking, it is possible to record transactions indirectly in the ledgers,

then why bother to maintain a journal? The answer is that the unit of organization for

the journal is the transaction, whereas the unit of organization for ledger is the

account. By having both a journal and a ledger, we achieve several advantages which

would not be possible if transactions were recorded indirectly in ledger accounts.

从技术讲，把所有的交易都直接记到分类账上是可能的。那么，为什么还要

不嫌麻烦设日记账呢？答案是日记账的组织单位是每笔交易，而分类账的组织单

位是账户。既设置日记账又设置分类账，我们就可以获得把交易直接记在分类账

上所不能取得的几个优势：

(1) The journal shows all information about a transaction in one place and also

provides an explanation of the transaction. In a journal entry, the debits and credits for

a given transaction are recorded together, but when the transaction is recorded in the

ledger, the debits and credits are entered in different accounts. Since a ledger may

contain hundreds of accounts, it would be very difficult to locate all the facts about a

particular transaction by looking in the ledger. The journal is the record which shows

the complete story of a transaction in one entry.

日记账把一笔交易的所有资料都集中一个地方，而且提供了对交易的解释。

在日记账上账时，某笔交易的借方和贷方同时出现，但在分类账记录中，一笔交

易的借方和贷方出现在不同的账户上。由于一本分类账可能要包括几百个账户，

仅靠查看分类账很难查出一笔交易的全部情况。日记账的一笔分录就可以展示一

笔经济业务的全部情况。

(2) The journal provides a chronological record of all the events in the life of a

business. If we want to look up the facts about a transaction of some months or years

back, all we need is in the date of the transaction in order to locate it in the journal.

日记账对一个公司有效期内所有的事项提供序时记录。如果我们想查找几个

月或几年前的一笔交易的情况，我们只需要交易的日期就可以在日记账中查到

它。

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