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

• 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。
• The trial balance can prove the equality of debit and credit balances in the ledger accounts.
  试算表能证明分类账帐户的借方余额和贷方余额是否相等。
• 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。
• General ledger, journal ought to be used revise this form.
  总账、日记账应当采用订本式。
• 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。
• 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。
• 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。
• 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。
• Use the sales journal, the cash receipts journal, and the accounts receivable subsidiary ledger.
  使用销售日记账，现金日记账，和应收款明细分类账。