明细帐是对会计科目级别划分中最后的级别科目的名称。如：一级科目，银行存

明细帐是对会计科目级别划分中最后的级别科目的名称。如：一级科目，银行存款；二级科目，工商银行存款 ；三级科目，人民币存款。最后的三级科目人民币存款帐簿，就是明细帐。
日记帐，又叫流水帐。是按发生时序记帐的帐簿。由于其记帐的特点而得名。
日记帐主要有：现金日记帐和银行存款日记帐。通常是由现金出纳和银行存款管理人员记帐并与库存现金和银行存款余额核对的。
二者之间的联系，总帐“现金”科目的明细帐和现金流水帐是同一记载对象的两套帐；总帐“银行存款”的明细帐和银行存款流水帐是同一记载对象的两套帐。

結果 (中文) 3:

Is the name of the ledger level last accounting subjects in grades. Such as: first class subjects, bank deposits; two subjects, ICBC deposits; class three subjects, RMB deposits. Three subjects of RMB deposit books last, is the ledger.Journal, also called running account. According to the occurrence of accounting books is timing. Named because of its accounting characteristics.The journal includes cash journal and bank deposit journal. Usually checked by cash register and bank deposit manager and checked with cash and bank balance.The relationship between the two, the general ledger cash account ledger and cash account is the same object recorded two sets of general ledger account; "bank deposit" ledger and bank deposit account is the same object recorded two sets of books.