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wiki/concepts/Journal-Entry.md

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+---
+title: "Journal Entry"
+type: concept
+tags: [finance, accounting]
+sources: [finance-bookkeeper-controller]
+last_updated: 2026-05-02
+---
+
+## Definition
+日记账分录（Journal Entry，JE）是记录非标准或手工财务交易的机制，每笔分录必须满足 GAAP 合规要求并附带完整支持文档和审批记录。
+
+## Entry Types
+
+### Standard Recurring Entries
+- 折旧和摊销
+- 租金和保险
+- 工资税和福利应计
+- 预付账款摊销
+
+### Adjusting Entries
+- 期末调整（未入账收入/费用）
+- 纠正错误分录
+- 会计估计调整
+
+### Reclassification Entries
+- 账户重分类
+- 往来科目调整
+
+### Elimination Entries
+- 关联方交易抵销
+- 合并报表抵销
+
+## Documentation Requirements
+> "Journal entries require documentation. Every manual journal entry needs a description, supporting documentation, and approval. 'Adjusting entry' is not a description."
+
+### Must Include
+1. **Description**：详细描述经济业务实质（如"记录11月水电费应计，根据11/15抄表数据"）
+2. **Supporting Documentation**：发票、合同、计算底稿、邮件确认等
+3. **Approval**：授权人审批记录
+4. **Date & Period**：入账日期和所属期间
+
+## Automation Philosophy
+> "Automate the recurring, focus the brain on the exceptional. Manual journal entries should be the exception, not the rule."
+
+## Prior Period Adjustments
+> "Never adjust prior periods without disclosure. If a correction impacts previously reported numbers, document the impact and communicate to stakeholders."
+
+## Related Concepts
+- [[Month-End-Close-Process]]
+- [[Account Reconciliation]]
+- [[GAAP-Compliance]]
+- [[Internal Controls]]