---
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]]