A ledger account is simply a record of changes (increase and decrease) and balances in value of a specific accounting item.

分类帐户不过是特定会计项目价值的变动(增加与减少)和结余的记录。

youdao

As you start entering financial transactions in your accounting software, the balances of the accounts goes up or possibly down.

当你开始在会计软件里面输入财务交易事项，账户余额会上升或下降。

youdao

As an accounting period is over, ending balances of the period change into beginning balances of the next period.

当一个会计年度结束的时候，这期的期末余额变为下期的期初余额。

youdao

Karma, a cosmic accounting system of checks and balances (the ultimate exercise, perhaps, in self-metrification).

FORBES: My Not Yet Quantified Self

An attributional accounting protocol that relies on facilities-level GHG balances to report net CO2 uptake and track otherwise unregulated GHG emissions throughout fuel and feedstock supply chains.

FORBES: Rethinking Life-Cycle Fuel Regulations