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.

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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.

youdao