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.

youdao

我的银行为我这个财务程序员和记帐员提供了一种非常有用的服务：我能下载一个小文件来列出一段指定时期内我帐户上的所有交易。

My bank provides me as a financial programmer and bookkeeper with a very helpful service: I can download a small file that lists the transactions in one of my accounts during a defined time period.

youdao

第二十三条合营企业的现金和银行存款应设置日记帐逐笔登记。

Article 23 a joint venture shall set up journals to itemise cash and bank transactions in chronological order.

youdao

And there is a lot of people that want to place the blame on the accounting for those, for the bank failures

好多人想将银行破产等这些归咎于会计记帐，

美国的会计丑闻 - SpeakingMax英语口语达人