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.
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.
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.
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