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- Be responsible for drawing up kinds of subsidiary ledger and general ledger. 负责编制各种明细账及总账。
- In summary, employees who maintain the accounts receivable subsidiary ledger should not have access to cash receipts. 总而言之,负责记录应收账款明细账的员工不能涉足现金收支。
- A separate account for each type of merchandise is maintained in a subsidiary ledger. 在明细账中,对每种商品都要单独设立账户。
- A subsidiary ledger is a book ol accounts that provides sup-porting details on individual balances. 明细分类账是提供有关单个账户余额等辅助性细节的会计记录。
- Amounts in the sales journal are posted to the subsidiary ledger daily to keep a current record ol the amount receivable from each customer. 销售日记账的金额每天过账至明细分类账，以保存每个顾客应收账款金额的目前记录。
- Set up accounting system; General Ledger, Subsidiary Ledger etc set-up and accounting computerization management. 会计核算体系建立及会计科目、帐、明细帐等帐务设置；会计电算化的运行管理。
- It controls a subsidiary ledger called Job Cost Ledger, which contains a job cost sheet. 该账户下辖一名目批次成本的明细分类账户,其下有一批次成本计算表
- Posting from these journals is to general ledger and to the amounts payable subsidiary ledger. 从这些日记账过账到总分类账和应付款明细分类账。
- 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。
- These customer's accounts are grouped together in a subsidiary ledger known as the accounts receivable ledger. 这些客户账户都放在名为应收账款分类账上的明细账上。
- Therefore, one person may work on the general ledger accounts while another person may work simultaneously on the subsidiary ledger. 因此，一个人可以负责登记总分类账，与此同时，另一个人可以负责登记明细分类账。
- Better control is maintained if a person other than the person responsible for the general ledger is responsible for the subsidiary ledger. 如果让不负责登记总分类账户的人管明细分类账，可以更好地进行内部控制。
- The total of the account balances in a subsidiary ledger are equal to the balance in the general ledger controlling account. 明细分类账是一种包含每个项目明细账户的分类账，补充说明总分类账中控制帐户的余额。
- It is normal to have a factory overhead controlling account in the general ledger. Details of the individual overhead costs are then accumulated in a subsidiary ledger. 企业一般设置一"制造费用"账户,各组成项目在明细分类账中记录。
- The journal entry to accomplish this consists of a credit to the accounts receivable controlling account in the general ledger (and to the customer's account in the subsidiary ledger), and an offsetting debit to the Allowance for Doubtful Accounts. 对应的会计分录包括贷记总账中应收账款汇总账户(同时贷记明细账中该客户的应收账款账户),并借记相对应的坏账准备。
- Examples of other general ledger accounts that often have subsidiary ledgers are Inventory(in a perpetual inventory system), Equipment, and Buildings. 其他总分类账户如存货（在永续盘存制下），设备，房屋等，也往往设有辅助分类账。
- accounts receivable subsidiary ledger [经] 应收帐款明细(分类)帐
- account payable subsidiary ledger 应付帐款明细帐
- A large number of individual customer and creditor accounts will be maintained in separate subsidiary ledgers. 大量的个别顾客账户和债权人账户是分设在单独的辅助分类账中的。
- trial balance of subsidiary ledger 明细帐科目余额试算表
