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　

GRETEM8BEC经济

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
  1. to enter figures in the purchase/sales ledger
     把金额登入购货 / 销售分类账

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
  1. he bought a new daybook
  Synonym:daybook
• a record in which commercial accounts are recorded
  1. they got a subpoena to examine our books
  Synonym:legeraccount bookbook of accountbook

双语例句

• 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。
• 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。
• 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。
• I have, I assume, the same opinion of The Ledger's honesty that you have.
  我有，我想，相同的观点&你拥有的《纪事报》的诚实。
• 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。
• Management the measuring instruments, including the ledger, classification, identification control of the whole process.
  组织开展计量器具管理，包括台帐、分类分级、标识和全过程管控；
• 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。
• Use the sales journal, the cash receipts journal, and the accounts receivable subsidiary ledger.
  使用销售日记账，现金日记账，和应收款明细分类账。
• Register proof of charge to an account and general ledger and detail Zhang according to original bill! This is keep books!
  根据原始发票登记记账凭证和总帐和明细账！这就是上帐！
• The general ledger is the book used to list all the accounts established by an organization.
  总分类帐是一本列出一个单位所设立的全部帐户的帐本。