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Though such increases may be temporary, ( 长期的)conflicts between motorists and light rail operations can be alleviatedby segregating their respective rights-of-way and installing appropriate signageand warning systems.

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The journal, also called the book of original entry, is chronological (day-by-day), each business transaction in order of date.

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

A general journal is a document in which are recorded the date of transaction, the account to be debited and credited, the amounts of the debit and credit entries and an explanation of each transaction.

In contrast to the general journal, a special journal is designed to record a special type of frequently occurring business transaction..

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