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.
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.
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.
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.
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.
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.
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