| 释义 |
ˈdaybook, day-book
a. A book in which the occurrences or transactions of the day are entered; a diary, journal; † also, a book for daily use or reference; Naut. a log-book (obs.).
1580Hollyband Treas. Fr. Tong, Papier iournal, a day booke. 1583J. Higins tr. Junius' Nomenclator (N.), Diarium..Registre journel..A daie booke, conteining such acts, deedes, and matters as are dailie done. 1603Florio Montaigne (1634) 111 The daybooke of houshold affaires. 1615R. Bruch (title) Gerhard's Soule's Watch; or a Day-booke for the devout Soule, consisting of one and fiftie Heavenly Meditations. 1654Trapp Comm. Ps. v. 4 The young Lord Harrington, and sundry others, kept Journals, or Day-books, and oft read them over, for an help to Humiliation. 1709Steele Tatler No. 10 ⁋3, I see a Sentence of Latin in my Brother's Day-Book of Wit. 1866Mrs. Gaskell Wives & Dau. I. 328, ‘I don't like his looks’, thought Mr. Gibson to himself at night, as over his daybooks he reviewed the events of the day. 1867Smyth Sailor's Word-bk., Day-book, an old and better name for the log-book.
b. Book-keeping. Originally, a book in which the commercial transactions of the day, as sales, purchases, etc., are entered at once in the order in which they occur; now, very generally restricted to a book containing the daily record of a particular class of transactions, as a purchases daybook, sales daybook, and more especially used of the latter, in which credit sales are recorded.
In Book-keeping by double entry, often a synonym of the wastebook, whence transactions are posted in the journal; in the methods of single entry commonly used by tradesmen, the book in which goods sold on credit are entered to the debit of the purchaser, and whence they are posted into the ledger, is called variously daybook or journal.
1660T. Willsford Scales of Commerce 208 The Diary, or Day-book, ought to be in a large folio. 1682J. Scarlett Exchanges 222 In some Fairs they use only to note the Resconter in their Day-books, or Memorial, or Pocket-Books that can be blotted out again. 1727–51Chambers Cycl. s.v. Book, The waste-book..is in reality a journal or day-book; but that name being applied to another, the name waste book is given to this by way of distinction..Journal-book or day book, is that wherein the affairs of each day are entered orderly down, as they happen, from the waste-book. 1887Westm. Rev. June 276 The ledgers and daybooks of every-day business life are his guides. |
