以下为句子列表：
英文: Journal entry：It is book of original entry , is designed to record information about different transactions, including sales, purchases, cash receipts, cash disburements, and many others.
中文: 记账分录：这是簿记的原始分录，用来记录有关各种不同的交易活动的信息，包括销售，购买，现金收支及其他。
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