How to transfer audio from digital voice recorder to my laptop?

A microphone jack is basically an input and the headphone jack is an output. You should connect the headphone jack of the recorder to the microphone (sometimes called 'line in') input of you laptop. You can then play the sound on your voice recorder and record that sound using any PC voice recording software. One of the the best sound recording programs is called Audacity (audacity.sourceforge.net). This software is open source and is therefore free!