Ensure that adequate credit control procedures are in place for accounts that are to be settled via City Ledger.
确保所有挂帐的帐户都通过相应的信贷控制程序。
After the adjusting entries have been posted an adjusted trial balance can be made to test the equality of total debit and total credit balance of all ledger accounts.
调整分录过账后，就可以编制调整后试算表，以检查所有分类账账户的借方余额和贷方余额总计是否相等。
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。
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。
In practice, the business transactions are first recorded in a journal, after which the debit and credit changes in the individual accounts are posted to the ledger.
在实际工作中，经济业务首先被记录在日记账中，之后单个账户所记录的借贷变化情况被过账到分类账中。
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 ledger shows 300 pounds on the debit side and 50 pounds on the credit side.
从分类帐上可以看出，发生金额借方300英镑，贷方50英镑。
The ledger shows 300 pounds on the debit side and 50 pounds on the credit side.
从分类账上可以看出，发生金额借方300英镑，贷方50英镑。
The ledger shows 300 pounds on the debit side and 50 pounds on the credit side.
从分类账上可以看出，发生金额借方300英镑，贷方50英镑。
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