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

• 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。
• 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。
• After all adjusting entries have been journalized and posted, another trial balances is prepared from the ledger accounts.
  毕竟调整分录已经是记日记，邮寄，另一的审讯平衡被准备从分类帐帐户。
• 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。
• Article 23 The account books to be established by a business are general chronological book and general ledger book.
  （簿记）将（帐目）登入分类帐第23条商业必须设置之帐簿，为普通序时帐簿及总分类帐簿。
• 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。
• Once in the data warehouse, the financial data is reconciled back to the general ledger.
  一旦到了数据仓库中，将财务数据返回总账并保持总账平衡。
• The accounts receivable subsidiary ledger is the main device for ensuring that the company collects from customers.
  应收帐款子分类帐是主要设备为保证公司从顾客收集。
• 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。
• 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。