General journal普通日记账

普通日记账是逐日序时登记特种日记账以外经济业务的账簿。普通日记账的主要内容是会计分录，因此普通日记账也称分录簿。它的特点是设有借方和贷方两个金额栏，所以又成为两栏式日记账。这种日记账的优点是可以将每天发生的经济业务逐笔加以反映，但是不便于分工记账，而且不能将经济业务加以分类归集，过账的工作量又比较大。

其英文释义如下：

The general journal is the company’s journal in which initial record keeping of all the transactions is done which are not recorded in any of the specialty journals maintained by the company like purchase journal, sales journal, Cash journal, etc. Many general journals have five columns: Date, Account Title and Description, Posting Reference, Debit, and Credit.

经济业务发生时，应按先后顺序逐日记入普通日记账，再根据日记账过入分类账，然后在“过账”栏内注明“√”符号，表示已经过账。这样就可使记账的错误和遗漏减到最少限度，并便于事后根据业务发生的时间次序进行查账。

general ledger总账

总账是指总分类账簿，也称总分类账。是根据总分类科目开设账户，用来登记全部经济业务，进行总分类核算，提供总括核算资料的分类账簿。总分类账所提供的核算资料，是编制会计报表的主要依据，任何单位都必须设置总分类账。

其英文释义如下：

In accounting, a general ledger is used to record all of a company's transactions. Within a general ledger, transactional data is organized into assets, liabilities, revenues, expenses, and owner's equity. After each sub-ledger has been closed out, the accountant prepares the trial balance.

总分类账一般采用订本式账簿。总分类账的账页格式，一般采用“借方”、“贷方”、“余额”三栏式，根据实际需要，也可以在“借方”、“贷方”两栏内增设 “对方科目”栏。总分类账的账页格式，也可以采用多栏式格式，如把序时记录和总分类记录结合在一起联合账簿，即日记总账。

总分类账的登记依据和方法，主要取决于所采用的会计核算形式。它可以直接根据各种记账凭证逐笔登记，也可以先把记账凭证按照一定方式进行汇总，编制成科目汇总表或汇总记账凭证等，然后，据以登记。

以下为相关双语示例，供参考：

The Board noted that 26 per cent of general ledger entries for income and 1 per cent of those for expenditure had been recorded through journal voucher entries, which was due mainly to a limitation of the IMIS system.

审计委员会注意到，26%的总分类账收入分录以及 1%的总分类账支出分录是通过记账凭单分录方式记录的，这主要是因为综管系统存在局限。

There were many manual journal voucher entries in the general ledger, which could weaken internal controls.

总分类账中有许多人工转账凭证条目，这种做法可能会削弱内部控制。