日記簿

日記簿指會計學上使用的日記簿,又稱序時帳簿、分錄簿、原始記錄簿。它的欄位有:日期、會計科目、傳票字號、摘要、類頁、借方金額、貸方金額。而且每筆交易分錄的借貸方金額需相同。

This article is issued from Wikipedia. The text is licensed under Creative Commons - Attribution - Sharealike. Additional terms may apply for the media files.