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
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- to enter figures in the purchase/sales ledger
把金额登入购货 / 销售分类账
- to enter figures in the purchase/sales ledger
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
- he bought a new daybook
- a record in which commercial accounts are recorded
- they got a subpoena to examine our books
双语例句
- 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。 - 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。 - A business that carries checking accounts with several banks will maintain a separate ledger account for each bank account.
一个企业如拥有几个银行的支票账户，那么对于每一个银行账户将分别设立独立的分类账户。 - 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； - 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。 - Looking for the current ledger balance, you can rigorously specify which balance you want.
寻找当前的分类帐余额，您可以精确指定想要的余额。 - 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。 - 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。 - The accounts receivable subsidiary ledger is the main device for ensuring that the company collects from customers.
应收帐款子分类帐是主要设备为保证公司从顾客收集。