ledger

• n. 总帐，分户总帐；[会计] 分类帐；帐簿；底帐；（手脚架上的）横木
• n. (Ledger)人名；(英)莱杰

来自PIE*legh,放置，词源同lay,lager,插入字母d.原指教堂放在固定位置的祷告书。后引申词义帐本，帐目表，因帐目表通常放在固定的安全位置，同时也因为帐目表的重要性。

1. a record in which commercial accounts are recorded;

"they got a subpoena to examine our books"

2. an accounting journal as a physical object;

"he bought a new daybook"

ledger

ledger: [15] Etymologically, a ledger is a book that ‘lies’ in one place. The term was used in 15th- and 16th-century English with various specific applications, including a ‘large copy of the Breviary’ (the Roman Catholic service book), and a ‘large register or record-book’ – both big volumes that would not have been moved around much – but it finally settled on the ‘main book in the set of books used for keeping accounts’. It probably comes from Dutch legger or ligger, agent nouns derived respectively from leggen ‘lay’ and liggen ‘lie’ (relatives of English lay and lie).
=> lay, lie

ledger (n.)

"account book," c. 1400, from leggen "to place, lay" (see lay (v.)). Originally a book that lies permanently in a place (especially a large copy of a breviary in a church). Sense of "book of accounts" is first attested 1580s, short for ledger-book (1550s).

to enter figures in the purchase/sales ledger

把金额登入购货 / 销售分类账

牛津词典

The ledger account is basis set the general ledger.

总分类账户是指根据总分类科目设置的.

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Ledger books: those recorded mainly on the basis of the types of the events.

二分类帐簿: 以事项归属之会计科目为主而为记录者.

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Most accounting ledger are no need to finish everyday.

对于一些不繁复的账目,是无需要每天结算.

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The General Ledger is responsible to the Chief Accountant.

总帐员向总账会计负责.

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A subsidiary ledger is a book ol accounts that provides sup - porting details on individual balances.

明细分类账是提供有关单个账户余额等辅助性细节的会计记录.

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It consists of two basic components: a general journal and a general ledger.

它有两个基本的组成,一般的分类帐和一般的分户总帐.

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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.

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An application represents a certain business function, such as general ledger or inventory control.

应用系统代表特定的商业功能, 如帐单或清单控制.

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Full Bccounting Functions, including general account responsibilities, customer billings, accounts receivables and payables, ledger, inventory, taxation.

全数会计职能, 包括一般会计责任, 客户帐单, 应收帐款以及应付帐款, 总帐, 库存, 税收.

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Reconcile computer generated subsidiary ledger balance of all receivable against general ledger balances.

及时调节电脑系统中应收帐各分类帐的余额,使之与总帐中的余额一致.

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Posting is the process of copying data from the General Journal to each Ledger account.

张贴是一个将一般杂志上每个分账复制数据的过程.

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This shall include purchasing, accounts receivable, cash sales, accounts payable, credit control, costing, ledger and payroll.

这包括相关的采购 、 应收账款 、 现金销售 、 应付帐款 、 信用管控 、 成本控制 、 帐目整理和薪酬事项.

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Stock reconciliation : inventory counting, subsidiary ledger and general ledger, follow if any variance until its resolved.

存货实际盘点, 明细帐和总帐之间的对帐, 跟踪差异直至解决.

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UF secondary development certificate for u 852 pay the bulk transfer ledger.

用友二次开发foru852工资凭证批量传递之总账.

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Weekly scrutiny of debtors ledger to ensure collections are made on time.

每周检查应收账款,确保及时回收.

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Why , for example, keep a general ledger, if financial reports can be compiled on the fly?

例如, 有了这项技术, 财务报告得以动态编辑,我们还留着总账干嘛 呢 ?

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Posting the entries in the journals into ledger accounts, thus creating a record classified by accounts.

将日记账中的会计分录过入分类账账户, 因而产生分类的账户记录.

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Third, make adjusting entries , journalize and post them in ledger accounts.

第3, 做调整分录, 记入日记帐并过入分类帐.

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So, they should be recorded in other ledger accounts, such as Office Supplies and accounts Receivable.

所以它们应记入其它分类帐帐户, 如像办公用品和应收帐款中.

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Subsidiary ledger books: those established to record the detail accounts of all controlling accounts.

二明细分类帐簿: 为记载各统驭科目之明细科目而设者.

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Register the general ledger, establishment every kind of financial report.

登记总帐, 编制各种财务报表.

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A ledger, then , is a book of accounts datatransactions recorded in journals are postedthereby classifiedsummarized.

分类帐是将日记帐记录并根据会计科目分类汇总的集合.

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The ledger shows 300 pounds on the side and 50 pounds on the credIt'side.

从分类帐上可以看出,发生金额借方300英镑,贷方50英镑.

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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.

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Participate in month end closing and reporting and account reconciliations between GL and Sub Ledger.

参与每月的财务关帐和财务报表制定以及总帐和分类帐的对帐.

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Actor Heath Ledger, 28, was found dead at a Manhattan residence Tuesday.

演员希思?莱杰, 今年28岁, 周二被发现死于曼哈顿的居所中.

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Ledger accounts are used to record business transactions'effect on an accounting entity.

分类帐户被用来记录交易对会计主体的影响.

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