Further simplification of the general ledger is brought about by the use of subsidiary ledger 使用明细分类帐使总分类帐更加简化明了。
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。
Article 23 the account books to be established by a business are general chronological book and general ledger book 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。
A busine with many credit customers would set up the general ledger accounts receivable account for all credit customers and a separate account for each credit customer 有很多赊购客户的企业应设置一个应收帐款总分类帐户,登记所有赊购客户欠的货款,并为每个赊购客户设置一个明细帐户。
A business with many credit customers would set up the general ledger accounts receivable account for all credit customers and a separate account for each credit customer 有很多赊购客户的企业应设置一个应收帐款总分类帐户,登记所有赊购客户欠的货款,并为每个赊购客户设置一个明细帐户。
总分: total points; aggregate scor ...帐: curtain总分类帐, 总帐: ledger account总分类帐簿: general leger总分类帐户: general ledger accounts普通分类帐;总分类帐: general ledger认股总分类帐: subscription ledger总分类帐帐户: general ledger accounts总分类帐, 普通分类帐, 总帐: general ledger总分类帐;总帐;一般分类帐: general ledger财产商品总分类帐: general ledger for properties and commodities非总分类帐资产: non-ledger asset总分类帐控制科目: general ledger controlling account总分类帐科目余额试算表: trial balance of general ledger总分类帐帐户, 普通分类帐帐户: general ledger accounts分类帐: account register; branch account; folio of ledger; journal ledger; l journal entries; l., (led.) ledger; ledger account; leger产品总分类: central product classification总分类账: general ledger; ledger总分类账,总账: general ledger总分类账户: general account分类帐目,分类帐户: ledger accountst字式分类帐: skeleton form of account备查分类帐: memorandum ledger备忘分类帐: memorandum ledger拨款分类帐: allotment ledger