The first is the ledger balance; the second is the available balance, which is the ledger balance with any holds taken into account.
第一个是分类帐余额；第二个是可用余额，可用余额是从分类帐余额中除去不可用的金额。
A ledger account is simply a record of changes (increase and decrease) and balances in value of a specific accounting item.
分类帐户不过是特定会计项目价值的变动(增加与减少)和结余的记录。
B. Trace all amounts on the expense reports to the designated general ledger account to ensure accurate Posting.
b将开支报告上的所有金额追踪至指定的总帐，以确保入帐的准确性。
A stock split does not change the balance of any ledger account; consequently, the transaction may be recorded merely by a memorandum entry in the general journal.
股票分割不改变任何分类账账户的余额，因此，在普通日记账中仅通过一个备忘分录记录该业务。
The total of the account balances in a subsidiary ledger are equal to the balance in the general ledger controlling account.
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。
Preparing an adjusted trial balance proving again the equality of debits and credits in the ledger account.
编制调整后试算表，再次证明在分类账中的借项与贷项相等。
Note that these salary allowances are merely an agreed-upon dividing net income; they are not expenses of the business and are not recorded in any ledger account.
需注意，这些薪金补贴仅仅是净收益的预分配，而不是企业的费用，也不需记入任何分类账账户。
As a result, the total cost of the remaining job cost sheets in the subsidiary Job Cost Ledger continues to equal the debit balance in the Goods in Process controlling account.
批次成本分类账中剩下的成本计算单上的成本总额仍与在产品账户的数额相等。
Any group of similar accounts may be removed from the general ledger and a controlling account substituted for it.
任何类似的账户都可以从总分类账中剔出，以统制账户取而代之。
Neither should we credit the accounts receivable controlling account in the general ledger.
我们也不能直接冲减总账中应收账款汇总账户。
A separate account for each type of merchandise is maintained in a subsidiary ledger.
在明细账中，对每种商品都要单独设立账户。
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 paper deduces the form and the operation method of pro memorial (L), journal ledger and branch account, which were prevalent in Venice 500 years ago.
演绎500年前流行于威尼斯的备忘簿、日记帐簿和分类帐簿的格式和操作方法，有助于重新认识《簿记论》的学术价值；
Preparing an adjusted trial balance, proving again the equality of debits and credits in the ledger account.
编制调整后试算表，再次证明在分类账中的借项与贷项相等。
The term, tofu ledger, was originally used to describe account books made by tofu sellers where each sale is clearly recorded and all the costs and profits are counted at the end of each month.
“豆腐帐”最初指卖豆腐的商贩记的帐，天天卖出去多少很多多少豆腐、每个月尾汇总的本钱付出和收益城市记在这个帐上。
The unit of organization for the ledger is the account.
分类账是以帐户为单位进行组织的。
The general ledger is also called control account .
总帐也称统制帐目。
Define the account to be a reconciliation account, which ensures the integration of a sub-ledger account into the general ledger.
定义一个账户为统驭账户，可以保证总账科目与明细科目的集成。
Define the account to be a reconciliation account, which ensures the integration of a sub-ledger account into the general ledger.
定义一个账户为统驭账户，可以保证总账科目与明细科目的集成。
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