| 释义 |
〔bordereau〕A detailed memorandum, especially one that lists documents or accounts.详细备忘录：详细的备忘录，尤指列出文件或账目的备忘录〔journal〕A book of original entry in a double-entry system, listing all transactions and indicating the accounts to which they belong.分录簿：复式簿记系统中登载原始账目的账本，记录下所有的交易，并表示出它们所归的专项分类帐 |