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

• You will perform all aspects of accounting activities, including accounts payable, accounts receivable, general ledger, bank reconciliation and payroll and month-end activities.
  您将负责会计涉及的各项工作，包括会计应付帐款，应收帐款，总帐，银行对账单和工资和月末等等。
• I have tried coupons, price cuts, even ads in the ledger.
  我己经试过折价券和减价，甚至在《记事报》登广告。
• 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。
• 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。
• 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。
• Posting from these journals is to general ledger and to the amounts payable subsidiary ledger.
  从这些日记账过账到总分类账和应付款明细分类账。
• 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！
• 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。
• Assume that there are four expense accounts in the ledger of Solarwind Company.
  太阳风公司有四个费用账户。
• 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。