ledger
n. 分类账
A ledger is a book in which a company or organization writes down the amounts of money it spends and receives.
1. a record in which commercial accounts are recorded;
2. an accounting journal as a physical object;
The ledger account is basis set the general ledger.
总分类账户是指根据总分类科目设置的.
Ledger books: those recorded mainly on the basis of the types of the events.
二分类帐簿: 以事项归属之会计科目为主而为记录者.
Most accounting ledger are no need to finish everyday.
对于一些不繁复的账目,是无需要每天结算.
The General Ledger is responsible to the Chief Accountant.
总帐员向总账会计负责.
A subsidiary ledger is a book ol accounts that provides sup - porting details on individual balances.
明细分类账是提供有关单个账户余额等辅助性细节的会计记录.