当你初始建立你的会计科目表，单独以及所有的账户余额都为零。
When you initially set up your chart of accounts, the balance in each and every account is zero.
一家公司的会计账从一份会计科目表开始，存在两类会计账户：损益类账户和资产负债类账户，会计科目表包括了以上两种。
The accounting books of a company start with a chart of accounts. There are two kinds of accounts; income/expense accounts and asset/liability accounts.
可合并数千个营运单位的多重不同分类帐（ledgers）到一个共同的会计科目表架构。
Consolidate thousands of accounts into a common chart-of-accounts structure.
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