Both are journalized and no third party filesystems are necessary.
这两者都是日志式系统，并且不需要第三方文件系统。
2
After all adjusting entries have been journalized and posted, another trial balances is prepared from the ledger accounts.
毕竟调整分录已经是记日记，邮寄，另一的审讯平衡被准备从分类帐帐户。
3
Once all transactions have been analyzed, journalized , and posted and all adjusting entries have been made, the accounts can be summarized and presented in the form of financial statements.