The general ledger is the set of the accounts and accounts for two of loose leaf.
总账一般有订本账和活页账两种。
The ledger is not necessarily a bound book, however. It may consist of a set of loose-leaf pages, or, with computers, a set of impulses on a CD or tape.
但是，总帐也不是仅仅拘泥于装订本，也可以是一套活页帐本，或者通过电脑、利用光碟或磁带的么脉冲记忆完成。
A loose-leaf book and special columnar system may be adopted for chronological book or ledger book based on actual needs;
序时帐簿及分类帐簿，得就事实上之需要采用活页及设置专栏。
A loose-leaf book and special columnar system may be adopted for chronological book or ledger book based on actual needs;
序时帐簿及分类帐簿，得就事实上之需要采用活页及设置专栏。
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