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.
任何类似的账户都可以从总分类账中剔出，以统制账户取而代之。
Any group of similar accounts may be removed from the general ledger and a controlling account substituted for it.
总分类账起统制账户的作用，明细分类账必须与其保持一致。
The general ledger account ACTS as a controlling account, and the subsidiary ledger must agree with the control.
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