分类帐包括总分类帐，明细分类帐，银行日记帐及现金日记帐。
Ledger includes general ledger, subsidiary ledger, cash book, and petty cash book.
接着是劳动统计局没有专门明细分类的其他医生，2009年他们的平均工资是173860美元。
Rounding out the list of medical profession are all other physicians and surgeons not classified into separate categories by the BLS. Their mean salary as of 2009 is $173, 860.
使用明细分类帐使总分类帐更加简化明了。
Further simplification of the general ledger is brought about by the use of subsidiary ledger.
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。
The total of the account balances in a subsidiary ledger are equal to the balance in the general ledger controlling account.
现代个人理财业务也是由西方商业银行首先开拓的服务性金融业务，个人理财的分类也越来越明细。
Modern personal finance business is also the first from the West to open up services to commercial Banks, financial services, personal finance category more and more details.
使用进货日记账，现金支付日记账，和应付款明细分类账。
Use the purchases journal, the cash disbursements journal, and the accounts payable subsidiary ledger.
销售日记账的金额每天过账至明细分类账，以保存每个顾客应收账款金额的目前记录。
Amounts in the sales journal are posted to the subsidiary ledger daily to keep a current record ol the amount receivable from each customer.
在客户现场就总账余额列明细时，审计师们会结合循环特点、波动水平、之前定下的重要性水平综合考虑明细分类的标准；
When breaking down the general leger balances on the field, auditors determine the breakdown rule by comprehensively considering the cycle, the flux, and the materiality.
这些客户账户都放在名为应收账款分类账上的明细账上。
These customer's accounts are grouped together in a subsidiary ledger known as the accounts receivable ledger.
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。
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。
The general ledger account ACTS as a controlling account, and the subsidiary ledger must agree with the control.
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