对全部经济业务按照总 分类账户 （THE LEDGER ACCOUNTS ）和明细 分类账户 （THE LEDGER ACCOUNTS ）进行分类核算和登记的账簿，分类账又分为总分类账和明细分类账。
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总分类账户 general account ; General Ledger Account ; haha general account
明细分类账户 subsidiary account ; Subsidiary Ledger Account ; subsidiary ledger ; haha subsidiary account
账户分类表 classification of accounts ; chart of accounts
合分配类账户 clearing accounts
总分类账中的账户 Controlling account
分类营业账户 departmental trading account
总分类账统制账户 general ledger controlling account
工厂分类账统制账户 factory ledger controlling account
分类账账户 ledger 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 total of the account balances in a subsidiary ledger are equal to the balance in the general ledger controlling account.
现金交易是由不同的分类账户来记录的，最常用的如：库存现金、零用现金和银行存款等。
Various ledger accounts are used to record cash transactions; some common examples are cash on hand, petty cash, and cash in Banks.
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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