分类帐包括总分类帐，明细分类帐，银行日记帐及现金日记帐。
Ledger includes general ledger, subsidiary ledger, cash book, and petty cash book.
审阅总分类帐和财务报告。
使用明细分类帐使总分类帐更加简化明了。
Further simplification of the general ledger is brought about by the use of subsidiary ledger.
总分类帐是一本列出一个单位所设立的全部帐户的帐簿。
The general ledger is the book used to list all the accounts established by an organization.
是否由指定人员负责根据确定的会计政策决定现金付款，以达到总分类帐会计要求？
Is a designated employee made responsible for the determination of the distribution of invoices (pursuant to an established accounting policy) to proper general ledger accounts?
是否由指定人员负责根据确定的会计政策决定现金付款，以达到总分类帐会计要求？
Is a designated employee made responsible for the determination of the distribution of invoices (pursuant to an established accounting policy) to proper general ledger accounts?
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