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1·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。

2·Next comes the purely mechanical step of journalizing original entries----recording the results of the transaction analysis in the journal.

接下来是按部就班的日记式原始分录——记载交易的结果，分析反映在分类帐中。

3·To record the entire effects of a business transaction in a journal in terms of debit and credit, the process is referred as to making a journal entry or journalizing.

在日记账中按照借方和贷方记录一个交易的完整的过程被称为编制日记账或编制分录。