JOURNAL

journal

glossary /

journal. 1. A book or record kept, usu. daily, as of the proceedings of a legislature or the events of a ship’s voyage. — Also termed log; logbook. See MINUTES(2). 2. Accounting. In double-entry bookkeeping, a book in which original entries are recorded before being transferred to a ledger. 3. A periodical or magazine, esp. […]

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journal

glossary / ,

journal n. (1)(海商法)航行日志 指存于船舶上用以记录航行路线等事项的文书。 (→logbook) (2)(商法)日记簿在复式簿记〔double entry〕中用以记录每日交易事项作为日后制作总账簿〔ledger〕之用的材料。 (3)〈美〉立法机关议事日志 国会两个议院根据宪法规定制作和保存的议事日志。

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