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1·The simplest type is called a general journal.

最简单的日记账叫做普通日记账。

2·The simplest type of journal is called a general journal.

最简单的日记账为普通日记账。

3·The general journal may be used for all types of transactions.

它可以用来记录所有类型的经济业务。

4·A general journal can be used to record all types of transactions.

普通日记账可以被用来记录所有类型的业务。

5·A journal may be a general journal or it may be a group of special journals.

日记帐可以是一本通用日记帐，也可以是一组特种日记帐。

6·It consists of two basic components: a general journal and a general ledger.

它由两个基本部分组成：一个普通日记账和一个分类总账。

7·The general journal is used to record all transactions that do not fit one of the special journals.

普通日记账用来记录不适合于任何一种特种日记账的所有会计事项。

8·In contrast to the general journal, a special journal is designed to a specific type of frequently occurring business transaction.

与普通日记账相比，特种日记账被用来记录某类经常发生的经济业务。

9·A stock split does not change the balance of any ledger account; consequently, the transaction may be recorded merely by a memorandum entry in the general journal.

股票分割不改变任何分类账账户的余额，因此，在普通日记账中仅通过一个备忘分录记录该业务。

10·In one study published in the Journal of General Internal Medicine in 2007, researchers asked several hundred doctors about a hypothetical 50-year-old male patient who showed up with chest pain.

在2007年发表在《普通内科医学杂志》上的一项研究中，研究人员询问了数百名医生一个50岁男性患者出现胸痛的假设情况。