分类帐簿的英文

• ledger books

• 分类:    classify
• 帐簿:    account book
• 总分类帐簿:    general leger
• 补助分类帐簿:    subsidiary leger
• 终结帐簿, 分类帐:    book of final entry

例句与用法

1. General ledger books : those established to record all controlling accounts
   一总分类帐簿：为记载各统驭科目而设者。
2. 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。
3. Subsidiary ledger books : those established to record the detail accounts of all controlling accounts
   二明细分类帐簿：为记载各统驭科目之明细科目而设者。
4. A manufacturer or those with larger business scope may concurrently establish cost record book or necessary special chronological book or various subsidiary ledger books ; provided that if the business has sound accounting system and records daily the general ledger , the general chronological book may be waived
   制造业或营业?围较大者，并得设置记录成本之帐簿，或必要之特种序时帐簿及各种明细分类帐簿；但其会计组织健全，使用总分类帐科目日计表者，得免设普通序时帐簿。