Account Book(会计账簿) :  An account book, normally known as a ledger, is a book used in accounting in which the relevant accounts are kept.

Chronological Account Book(序时账簿) :  A chronological account book , is an accounting recording register,in which all the records are put in the order of the time on which the transaction or event occurs.

Journal(日记账) :   A journal is the record of journal entries appearing in order by date, some of which refer to the journal as the book of original entry since the entries are first recorded in a journal.

 General Ledger(明细账分类账簿) :   The general ledger, often referred to as the control account, is the part of the accounting system which contains the balance sheet and income statement accounts used for recording transactions.

parallel Recording(平行登记) :   The parallel recording refers to the recording of general ledgers equaling that of subsidiary ledgers.