Translations:Thuật ngữ kế toán/12/en
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Phiên bản vào lúc 10:21, ngày 7 tháng 12 năm 2017 của Chaukiuasia (Thảo luận | đóng góp) (Tạo trang mới với nội dung “A journal entry is an accounting transaction, usually related to a financial document: invoice, payment, receipt, etc. A journal entry always consists of…”)
A journal entry is an accounting transaction, usually related to a financial document: invoice, payment, receipt, etc. A journal entry always consists of at least two lines, described here as journal items, which credit or debit specific accounts. The sum of the credits of all journal items of a journal entry must be equal to the sum of their debits for the entry to be valid.
