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

• 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。
• Use the purchases journal, the cash disbursements journal, and the accounts payable subsidiary ledger.
  使用进货日记账，现金支付日记账，和应付款明细分类账。
• 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。
• A business that carries checking accounts with several banks will maintain a separate ledger account for each bank account.
  一个企业如拥有几个银行的支票账户，那么对于每一个银行账户将分别设立独立的分类账户。
• 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。
• 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。
• 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。
• It consists of two basic components: a general journal and a general ledger.
  它由两个基本部分组成：一个普通日记账和一个分类总账。
• Posting from these journals is to general ledger and to the amounts payable subsidiary ledger.
  从这些日记账过账到总分类账和应付款明细分类账。
• 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。