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
- General ledger, journal ought to be used revise this form.
总账、日记账应当采用订本式。 - Preparing income statement and balance sheet based on the balance in the ledger account.
根据账户余额编制收益表和资产负债表。 - Article 23 The account books to be established by a business are general chronological book and general ledger book.
（簿记）将（帐目）登入分类帐第23条商业必须设置之帐簿，为普通序时帐簿及总分类帐簿。 - The trial balance can prove the equality of debit and credit balances in the ledger accounts.
试算表能证明分类账帐户的借方余额和贷方余额是否相等。 - In the general ledger, it is desirable to have the accounts in the same sequence as in the balance sheet and income statement.
在总分类账中，账户的排序最好与资产负债表和收益表的排序一样。 - 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。 - 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。 - 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。 - B.Trace all amounts on the expense reports to the designated general ledger account to ensure accurate posting.
b将开支报告上的所有金额追踪至指定的总帐，以确保入帐的准确性。 - 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。