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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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In practice, the business transactions are first recorded in a record, after which the debit and credit changes in the individual accounts are posted to the ledger.

Please match the following English words or phrases with the corresponding Chinese meanings.

( )是一个民族赖以长久生存的灵魂。

A. 道德
B. 法律
C. 精神
D. 物质

中华民族崇尚精神的优秀传统,首先表现为( )。

A. 对民族气节的无限推崇
B. 对理想的不懈追求
C. 对物质生活与精神生活相互关系的独到理解
D. 对品格养成的重视

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