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.

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达尔文在1838年的日记中写道：“我禁不住认为在人类关系和动物分类方面可以追踪到相通之处。”

As Darwin wrote in an 1838 notebook, "I cannot help thinking good analogy might be traced between relationship of all men now living &the classification of animals."

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因此，结清收入和费用账户也要求作日记账分录并将这些日记账分录过入分类账账户。

Therefore, the closing of revenue and expense accounts requires the making of journal entries and the Posting of these journal entries to ledger accounts.

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