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journalize
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记日记账
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详细解释：
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以下为句子列表：
英文: Fifth, make closing entries, journalize and post them; close all revenue and expense accounts; calculate net income anc transfer it to retained earnings account.
中文: 第五，作结帐分录，过帐以后结清全部收入和费用帐户，结算本期净收益进而结转留存收益帐户。
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英文: First, journalize accounting entries for all transactions occurred and post the entries in ledger accounts.
中文: 首先，将全部会计事项用会计分录记入日记帐，将日记帐内会计分录过入分类帐帐户。
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英文: Journalize Transactions The second step in the accounting cycle is to record the results of transactions in a journal.
中文: 作为原始凭证，日志提供所有实体交易的流水帐。
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英文: Third, make adjusting entries, journalize and post them in ledger accounts.
中文: 第3，做调整分录，记入日记帐并过入分类帐。
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