Controlling account（控制账户）：总分类账中的账户，用以加总各明细分类账的余额。 Conversion costs（加工成本）：直接工钱成本和制造费用的算计。
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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.
在总分类账中，账户的排序最好与资产负债表和收益表的排序一样。
In the general ledger, it is desirable to have the accounts in the same sequence as in the balance sheet and income statement.
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