ledger
英 [ˈledʒə(r)]
美 [ˈledʒər]
n. 收支总账; 分类账簿; 分户账簿
复数：ledgers 过去式：ledgered 现在分词：ledgering
BNC.10467 / COCA.12398
牛津词典
noun
- 收支总账；分类账簿；分户账簿
a book in which a bank, a business, etc. records the money it has paid and received- to enter figures in the purchase/sales ledger
把金额登入购货 / 销售分类账
- to enter figures in the purchase/sales ledger
柯林斯词典
- 总账；账簿；账本
Aledgeris a book in which a company or organization writes down the amounts of money it spends and receives.
英英释义
noun
- an accounting journal as a physical object
- he bought a new daybook
- a record in which commercial accounts are recorded
- they got a subpoena to examine our books
双语例句
- Ledger accounts are used to record business transactions'effect on an accounting entity.
分类账户被用来记录交易对会计主体的影响。 - This makes it easier for a business to accurately report and analyze information such as sales invoices, general ledger charges, and order receipts.
这使业务能够更加准确地报告和分析各种信息，比如发票、总帐和订单收条。 - Use the purchases journal, the cash disbursements journal, and the accounts payable subsidiary ledger.
使用进货日记账，现金支付日记账，和应付款明细分类账。 - The accounts receivable subsidiary ledger is the main device for ensuring that the company collects from customers.
应收帐款子分类帐是主要设备为保证公司从顾客收集。 - A business that carries checking accounts with several banks will maintain a separate ledger account for each bank account.
一个企业如拥有几个银行的支票账户，那么对于每一个银行账户将分别设立独立的分类账户。 - General ledger, journal ought to be used revise this form.
总账、日记账应当采用订本式。 - After all adjusting entries have been journalized and posted, another trial balances is prepared from the ledger accounts.
毕竟调整分录已经是记日记，邮寄，另一的审讯平衡被准备从分类帐帐户。 - As previously explained, all debits and credits in the ledger are posted from the journal.
如前所述，在分类账中所有的借项和贷项都是从日记账中过入的。 - Is the accounts payable register reconciled regularly with the general ledger control account? How Often?
应付帐款记录是否定期总帐控制帐核对？多长时间核对一次？ - It consists of two basic components: a general journal and a general ledger.
它由两个基本部分组成：一个普通日记账和一个分类总账。