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

• 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。
• 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。
• Ledger also took inspiration from A Clockwork Orange ( 1971)'s Alex and Sid Vicious.
  希斯·莱杰同时也从《发条橙》（1971）里的爱雷克斯和席德·维休斯那里获得了灵感。
• 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。
• 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？
• Management the measuring instruments, including the ledger, classification, identification control of the whole process.
  组织开展计量器具管理，包括台帐、分类分级、标识和全过程管控；
• 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。
• 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。
• 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。
• In practical terms, this means that you might have less money to draw on than the ledger reports.
  就实际而言，这意味着所能支取的钱数可能会少于分类帐上所显示的。