ledger
n. 分類賬
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.
總分類賬戶是指根據總分類科目設定的.
Ledger books: those recorded mainly on the basis of the types of the events.
二分類帳簿: 以事項歸屬之會計科目為主而為記錄者.
Most accounting ledger are no need to finish everyday.
對於一些不繁複的賬目,是無需要每天結算.
The General Ledger is responsible to the Chief Accountant.
總帳員向總賬會計負責.
A subsidiary ledger is a book ol accounts that provides sup - porting details on individual balances.
明細分類賬是提供有關單個賬戶餘額等輔助性細節的會計記錄.