Special - purpose journals consist of purchases journal, sales journal, cash receipts journal, and cash payment journal.

特殊日志由购买流水, 销售流水, 现金收据流水以及现金支付流水.

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Note receivable of $ 5 collected by bank ( credit memorandum ) was not record in cash receipts journal.

由银行代收的应收票据 ( 贷项通知单 ) 5美元,未记入现金收入日记账中.

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