Row Definition - the accounts can be pulled into the general ledger or you can use a Balance sheet form.

行定义—账户可以被拖入总账或者可以使用资产负债表的形式。

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In the general ledger, it is desirable to have the accounts in the same sequence as in the balance sheet and income statement.

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。

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These days AMRs balance sheet looks as good as General Motors, and its in a stock buy-back mood, too.

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