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

• 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。
• 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。
• 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。
• 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。
• 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。
• In practical terms, this means that you might have less money to draw on than the ledger reports.
  就实际而言，这意味着所能支取的钱数可能会少于分类帐上所显示的。
• Once in the data warehouse, the financial data is reconciled back to the general ledger.
  一旦到了数据仓库中，将财务数据返回总账并保持总账平衡。
• 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。
• It consists of two basic components: a general journal and a general ledger.
  它由两个基本部分组成：一个普通日记账和一个分类总账。