明细分类账户(Subsidiary Ledger Account):按企业经营 管理的特殊要求对某一总分类账户的内容进行细分所设立的 账户。
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...科目是账户的名称,也是设置账户的 )会计科目与账户两者相互依存,会计科目是账户的名称, 2.明细分类账户(subsidiary ledger):根据明细 依据,两者核算内容的性质是一致的。账户是会计科目的具体运用, 依据,两者核算内容的性质是一致的。
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... subsidiary account item 隶属科目 haha subsidiary account 明细分类账户 account with subsidiary company 子公司往来帐目 ...
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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.
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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