ledger account
分类账户：在会计中
常用释义
英式发音
美式发音
基本释义
- 分类账户：在会计中，用于记录和跟踪特定资产、负债、收入和支出的账户。
例句
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1·Preparing an adjusted trial balance proving again the equality of debits and credits in the ledger account.编制调整后试算表，再次证明在分类账中的借项与贷项相等。
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2·Preparing an adjusted trial balance, proving again the equality of debits and credits in the ledger account.编制调整后试算表，再次证明在分类账中的借项与贷项相等。
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3·B. Trace all amounts on the expense reports to the designated general ledger account to ensure accurate Posting.b将开支报告上的所有金额追踪至指定的总帐，以确保入帐的准确性。
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4·The general ledger account ACTS as a controlling account, and the subsidiary ledger must agree with the control.总分类账起统制账户的作用，明细分类账必须与其保持一致。
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5·A ledger account is simply a record of changes (increase and decrease) and balances in value of a specific accounting item.分类帐户不过是特定会计项目价值的变动(增加与减少)和结余的记录。
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6·Define the account to be a reconciliation account, which ensures the integration of a sub-ledger account into the general ledger.定义一个账户为统驭账户，可以保证总账科目与明细科目的集成。
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7·Note that these salary allowances are merely an agreed-upon dividing net income; they are not expenses of the business and are not recorded in any ledger account.需注意，这些薪金补贴仅仅是净收益的预分配，而不是企业的费用，也不需记入任何分类账账户。
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8·A stock split does not change the balance of any ledger account; consequently, the transaction may be recorded merely by a memorandum entry in the general journal.股票分割不改变任何分类账账户的余额，因此，在普通日记账中仅通过一个备忘分录记录该业务。
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9·The first is the ledger balance; the second is the available balance, which is the ledger balance with any holds taken into account.第一个是分类帐余额；第二个是可用余额，可用余额是从分类帐余额中除去不可用的金额。
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10·The total of the account balances in a subsidiary ledger are equal to the balance in the general ledger controlling account.明细分类账户的余额之和等于总分类账中其统驭性账户的余额。