| 释义 |
日记账rìjìzhàng簿记中主要账簿的一种,按日期先后记载各项账目,不分类。根据日记账记载总账。{journal; daybook; major category of account books in which items are recorded by the day and without classification, and which provide the basis for the record of the general ledger;}也叫also序时账{xùshízhàng}。 |