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.
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.
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.
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.
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.
应用推荐