• 1. subsidiary ledger: 分户帐 | 明细分类帐 | 明细分类账簿 | 辅助分类帐
• 2. subsidiary ledger for properties: 财产明细分类帐
• 3. subsidiary ledger of material: 材料明细帐

更多释义

• 1.Ledger includes general ledger, subsidiary ledger, cash book, and petty cash book.
  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。
  dict.yoduao.com
• 2.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。
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• 3.Use the purchases journal, the cash disbursements journal, and the accounts payable subsidiary ledger.
  使用进货日记账，现金支付日记账，和应付款明细分类账。
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