The journal is sometimes called the book of original entry.

有时日志也被称为原始记录.

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Accounting ledgers where information is transferred from the books of original entry.

帐项由原始帐簿过入的分户帐.

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Corrections to entries should be dated and signed and leave the original entry still legible.

修改记录时应当注明日期、签名并保持原来的记录仍可识读.

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Known as bookbooks of original entry , journals provide a chronological record of all entity transactions.

作为原始凭证,日志提供所有实体交易的流水帐.

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