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

• 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。
• 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。
• 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。
• 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。
• 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。
• 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。
• 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。
• 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。
• 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。
• 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。