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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演绎500年前流行于威尼斯的备忘簿、日记帐簿和分类帐簿的格式和操作方法，有助于重新认识《簿记论》的学术价值；

The paper deduces the form and the operation method of pro memorial (L), journal ledger and branch account, which were prevalent in Venice 500 years ago.

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分类帐是将日记帐记录并根据会计科目分类汇总的集合。

A ledger, then, is a book of accounts in which data from transactions recorded in journals are posted and thereby classified and summarized.

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