采购分类账的总余额将给出各种债权人的总数。
The total balance of the purchases ledger will give the total of the sundry creditors.
分类账是以帐户为单位进行组织的。
作期末调整分录，记入日记账并过入分类账。
Making end-of-period adjusting entries, journalizing and posting them in ledger accounts.
她不愧是搞财务的，家庭分类账记得清楚详细。
She is a real accountant who even keeps a detailed household ledger.
其他财务会计系统，定期给总分类账系统提供输入数据。
Other financial accounting systems periodically provide input to the general ledger system.
负责销售报表包括中国大陆分类账及美国账目合并对应；
Focus on sales transaction including the PRC ledger and US GAAP adjustment;
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。
The trial balance can prove the equality of debit and credit balances in the ledger accounts.
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.
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。
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。
Preparing an adjusted trial balance, proving again the equality of debits and credits in the ledger 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.
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.
普通分类账企业中日记账的正式目录，用于财务报表和纳税申报。
General Ledger The formal listing of journal accounts in a business used for financial statement preparation and tax filing.
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。
Any group of similar accounts may be removed from the general ledger and a controlling account substituted for it.
编制结账后试算表，确保在结账分录过账之后分类账仍保持平衡。
Preparing an after-closing trial balance. Ensuring that the ledger "remains in balance after Posting of the closing entries."
答案是日记账的组织单位是每笔交易，而分类账的组织单位是账户。
Unit of organization for the journal is the transaction, whereas the unit of organization for ledger is.
在总分类账中，账户的排序最好与资产负债表和收益表的排序一样。
In the general ledger, it is desirable to have the accounts in the same sequence as in the balance sheet and income statement.
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。
After the transaction HAS been recorded in the journal, the debit and credit changes in the individual accounts are entered in the ledger.
账户通常采用活页或卡片形式，这些账户集合在一起就成为分类账。
The accounts are usually on loose leaves or CARDS. A ledger is composed of these leaves or CARDS when they are kept together in a book.
总分类账系统使用这一信息来维护组织各项长期资产账户中的当前余额。
The general ledger system USES this information to maintain current balances in the various long-term asset accounts of the organization.
如果您发现一笔扣款在总分类账不等于的总和学分，你知道错误了很大的进展。
If you find that the sum of debits in the ledger does not equal the sum of the credits, you know that an error has been made.
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。
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.
妥善保管各种合同和协议文件，监督必要的会计程序和会计分类账及总账的记录。
To safeguard all contracts and agreements and to supervise the necessary accounting procedures and the preparation of accounting ledgers and summaries.
简言之，余额试算表只能证明分类账记录的一个方面，即其借贷方金额是相等的。
In brief, the trial balance proves only one aspect of the ledger, and that is the equality of debits and credits.
因此，结清收入和费用账户也要求作日记账分录并将这些日记账分录过入分类账账户。
Therefore, the closing of revenue and expense accounts requires the making of journal entries and the Posting of these journal entries to ledger accounts.
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.
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