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subsidiary ledger

  • 附属分类账:在总分类账中作为控制账户的补充账户,其中记录了同一类别的详细账户。

双语例句

  1. Ledger includes general ledger, subsidiary ledger, cash book, and petty cash book.
    分类帐包括总分类帐,明细分类帐,银行日记帐及现金日记帐。
  2. Further simplification of the general ledger is brought about by the use of subsidiary ledger.
    使用明细分类帐使总分类帐更加简化明了。
  3. 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。

网络短语

  • subsidiary ledger for properties
    财产明细分类帐
  • subsidiary ledger of material
    材料明细帐
  • Subsidiary Ledger Account
    明细分类账户;明细分类帐户;子分类帐帐户;附属会计科目
  • trial balance subsidiary ledger
    明细帐科目余额试;算表
  • fixed assets subsidiary ledger
    固定资产明细账;固定资产卡片

同义词

[会计]明细分类帐;辅助分类帐

英英释义

  • n.details of an account supporting the amount stated in the general ledger