journalizing

Closing the accounts includes two processes of journalizing and posting the closing entries .

结账包括将结账分录记入日记账和将结账分录过账两个过程。

Making end-of-period adjusting entries , journalizing and posting them in ledger accounts .

作期末调整分录，记入日记账并过入分类账。

To record a transaction in a journal in terms of debit and credit is referred to as making a journal entry or journalizing .

用借项和贷项在日记帐中记录一笔业务叫做日记帐分录或记日记帐。