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 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。
• 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。
• 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。
• 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。
• Is the accounts payable register reconciled regularly with the general ledger control account? How Often?
  应付帐款记录是否定期总帐控制帐核对？多长时间核对一次？
• 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。
• I have, I assume, the same opinion of The Ledger's honesty that you have.
  我有，我想，相同的观点&你拥有的《纪事报》的诚实。
• 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。
• 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。
• 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。