Use the sales journal , the cash receipts journal , and the accounts receivable subsidiary ledger 使用销售日记账,现金日记账,和应收款明细分类账。
Credit sales are recorded in a sales journal , and cash receipts in a cash receipts journal 赊账销售被记录在销售日记账,现金收讫被记录在现金日记账中。
百科解释
A Cash receipts journal is a specialized accounting journal used in an accounting system to keep track of the sales of items when cash is received, by crediting sales and debiting cash. Sales on account are booked instead in the sales journal.