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2020年会计考研英语高频词缀词汇:ledger是什么意思

来源: 2019-08-01 15:47
英音 ['ledʒə(r)] ; 美音 ['ledʒə(r)] ;
名词 收支总账;分类账簿;分户账簿
英语解释
an accounting journal as a physical object
a record in which commercial accounts are recorded
例句
Various ledger accounts are used to record cash transactions; some common examples are cash on hand, petty cash, and cash in banks.
现金交易是由不同的分类账户来记录的,最常用的如:库存现金、零用现金和银行存款等。
Performing job costing, account analysis, and general ledger management using Lotus and Excel
进行工作成本、帐目分析,运用Lotus和Excel软件进行总帐管理
Morrel examined the ledgers, opened the portfolio, and counted the money
莫雷尔查看了账簿,翻开了笔记本,数了数钱。
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。
At the sight of the stranger, M. Morrel closed the ledger, arose, and offered a seat to the stranger
一看到来客,莫雷尔先生就合上了他的账簿,站起身来,指着一个座位请来客坐下。
"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。
A moment afterwards Julie saw him go up-stairs carrying two or three heavy ledgers, a portfolio, and a bag of money.
过了一会儿,尤莉又看到他上楼来,手里捧着两三本厚厚的账簿,一册笔记本和一袋钱。
ledger tackle
能使钓饵沉于水底的鱼具
After the transaction has been recorded in the journal, the debit and credit changes in the individual accounts are entered in the ledger.
在经济业务记入日记账之后,每个账户的借贷变化再记入分类账中。
The basic data used to determine cash flows can be obtained from the balance sheet, the income statement and some accounts in the ledger.
确定投资活动产生的现金流量的基础性数据可以从资产负债表、损益表以及有关账户中取得。

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