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1·The special journals include cash receipts journal, cash payments journal, sales journal, and purchase journal.

特种日记账主要包括现金收入日记账、现金支出日记账、销货日记账和购货日记账。

2·In addition to cash receipts journal, the special journals usually include cash payments journal, sales journal, and purchase journal.

除了现金收入日记账外，特种日记账还包括现金支出日记账、销售日记账和购货日记账。