Use the sales journal, the cash receipts journal, and the accounts receivable subsidiary ledger. 使用销售日记(SJ)账,现金日记账,和应收款明细分类账。
In addition to cash receipts journal, the special journals usually include cash payments journal, sales journal, and purchase journal. 除了现金收入日记账外,特种日记账还包括现金支出日记账、销售日记(SJ)账和购货日记账。
Amounts in the sales journal are posted to the subsidiary ledger daily to keep a current record ol the amount receivable from each customer. 销售日记(SJ)账的金额每天过账至明细分类账,以保存每个顾客应收账款金额的目前记录。
Sales returns and allowance journal 进货退回及折让日记帐
Yes, the owners of a global fashion conglomerate with $ 2.4 billion in sales are a very special couple indeed, as a recent interview in the Wall Street Journal revealed. 没错,这对夫妇就是年销售收入为24亿美元的全球时装联合大企业(普拉达时装公司)的掌门人,他们的确非常特别,就像最近他们接受采访时所展示的那样。