题目内容

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.

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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..

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

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