Further simplification of the general ledger is brought about by the use of subsidiary ledger.
使用明细分类帐使总分类帐更加简化明了。
The general ledger is the book used to list all the accounts established by an organization.
总分类帐是一本列出一个单位所设立的全部帐户的帐本。
Article 23 The account books to be established by a business are general chronological book and general ledger book.
第23条商业必须设置之帐簿，为普通序时帐簿及总分类帐簿。
General ledger books: those established to record all controlling accounts.
一总分类帐簿：为记载各统驭科目而设者。
accounts payable subsidiary ledge
应付帐款明细分类帐
factory ledger controlling account
工厂分类帐统制帐户
(in bookkeeping)enter(an item)in a ledger
（簿记）将（帐目）登入分类帐
accounts receivable subsidiary ledger
应收帐款明细分类帐
Aging of accounts receivable
应收帐款的帐龄分类
The left-hand side of an account or accounting ledger where bookkeeping entries are made.
记入簿记帐目的帐簿或分类帐的左方.
branch records on home office books
分店交易由总店记帐
He posted up the export sales.
他把外销帐过到分类帐上。
Rring items from a day-book
（簿记）把日记帐过入（分类帐）
natural expense account
按性质分类费用帐户
combined cost and general ledger
联合成本及普通分类帐
card register
卡片分类帐(会计学)
aging schedule [accounts receivable]: Classification of accounts receivable according to whether they are current or past due.
帐龄分类表 [应收帐款]:对应收帐款根据本期或过期进行的分类。
Third, make adjusting entries, journalize and post them in ledger accounts.
第3，做调整分录，记入日记帐并过入分类帐。