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Journalize Transactions The second step in the accounting cycle is to record the results of transactions in a journal. 作为原始凭证，日志提供所有实体交易的流水帐。
Step 2.Journalize Tra actio The second step in the accounting cycle is to record the results of tra actio in a journal. 第二步：记录交易日志会计循环的第二步是定期记录交易结果。
The accounting cycle refers to the steps of recording, classifying, and summarizing the accounting information. 会计循环指的是对会计信息进行记录，分类和汇总的步骤。
The accounting cycle is the process by which companies pro-duce their financial statements for a specific period of time. 会计循环是指特定会计期内财务报表而必须经过的全部过程。
Step 2.Journalize Transactions The second step in the accounting cycle is to record the results of transactions in a journal. 第二步：记录交易日志会计循环的第二步是定期记录交易结果。
The sequence of accounting procedures used to record， cla ify， and summarize accounting information is often termed the accounting cycle. 会计记录、分类和总结会计记录的过程经常被称作会计循环。
Do not part with the shares on any account. 无论如何不要放弃这些股票。
Accounting cycle is a complete system of accounting procedures that are repeated in the same order during each accounting period, which includes six procedures that will be discussed below. 会计循环是每一个会计期间重复进行的由全部会计程序构成的一个完整的体系，它由下面将要讨论的六个会计程序构成。
As a major conception of accounting, accounting cycle is the basic part of whole accountancy. Confined by traditional cognition, we limited our sight to its outside, and neglected its comprehensive connotation. 会计循环是会计学中一个重要的基本概念 ,其实质内容构成整个会计工作的基础部分 ,且具有综合涵义。
In this chapter we illustrate the accounting cycle - the procedures used by a business to record, classify, and summarize the effects of business transactions in its accounting records. 本章介绍会计循环--是企业在会计帐簿中对其经济业务的影响进行记录、分类、汇总的一种程序。
She gave the true account of what had happened. 她如实地讲述了发生的事情。
The pedal of a cycle is attached to a crank. 自行车的踏板与曲柄相连。
Please charge these bills to my account. 请把这些帐单记在我的账上。
I think I'd like a deposit account. 我想要开个定期存款帐户。
You may open a current account at a bank. 你可以在银行开立一个活期帐户。
I enclose a cheque in settlement of your account. 兹附支票一张以结清贵处帐目。
It was raining and on that account I wore a hat. 天正在下雨，因此我戴了一顶帽子。
I'd like to open a current account with you. 我想在你们这儿开一个活期存款帐户。
She has written off an account of her trip. 她一口气把旅行见闻写了下来。
I'll put this lunch on my expense account. 我要把这顿午餐记在我的开支帐户上。