用的英文课本这节讲的是special journals and subsidiary ledgers
书上是这么分类，special journals 分为 credit sales credit purchases cash receipts cash payments
其中在cash payments里有段话我不是很清楚。请大家指点一下
In this case ,postings to the general ledger occur as follows:
其中有这么一种情况：credit bank with the total of the bank column
下面有句话，我不太理解，就是It should be noted that it makes no difference in the double-entry system whether bank is an asset or a liability (because it is in overdraft.）
请大家给解释下。急用。。。。我刚学。。菜鸟。。见笑了。呵呵。