A ledger account is simply a record of changes (increase and decrease) and balances in value of a specific accounting item.
分类帐户不过是特定会计项目价值的变动(增加与减少)和结余的记录。
The total of the account balances in a subsidiary ledger are equal to the balance in the general ledger controlling account.
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 trial balance can prove the equality of debit and credit balances in the ledger accounts.
试算表能证明分类账帐户的借方余额和贷方余额是否相等。
Debtors balances are incorrect, transaction processing is producing situations in which the total sales in the general ledger does not reconcile to the cash book and the accounts receivable ledger.
应收账款余额是不正确的,事务处理是生产中的总销售额总帐不调和的现金簿和应收账款分类账的情况。
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。
After all adjusting entries have been journalized and posted, another trial balances is prepared from the ledger accounts.
毕竟调整分录已经是记日记,邮寄,另一的审讯平衡被准备从分类帐帐户。
After all adjusting entries have been journalized and posted, another trial balances is prepared from the ledger accounts.
毕竟调整分录已经是记日记,邮寄,另一的审讯平衡被准备从分类帐帐户。
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