(一)西方日记账在会计中的地位目前,日记账在英国、美国、澳大利亚等国家广为应用,是介于原始凭证和分类账之间的桥梁,是企业账簿组织体系的关键环节。设置日记账,可以连续、集中、全面地反映企业经济业务的发生和会计要素各项目的增减变动情况,是 (1) Status of Western Journal in Accounting Currently, journal is widely used in Britain, the United States, Australia and other countries. It is a bridge between original vouchers and ledgers and is a key link in the organization of corporate books and records. Set diary, continuous, centralized and comprehensive reflection of the occurrence of business and accounting elements of the accounting changes in the various items is