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- GL general ledger and chart of ledger account. 会计总类账目和分类账目。
- The ledger account is the basis for set the general ledger. 总分类账户是指根据总分类科目设置的。
- Are general ledger accounts reconciled with sub-ledgers accounts regularly? 有否将总帐项与分类帐项互相定期核对?
- 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。
- Sub-ledger accounting - general ledger accounting? 总帐项会计?
- Making end-of-period adjusting entries, journalizing and posting them in ledger accounts. 作期末调整分录,记入日记账并过入分类账。
- Adjusting entries are made in the general journal and posted to the related ledger accounts. 调整分录应在普通日记账中登记,并过入相应的分类账账户。
- Posting the entries in the journals into ledger accounts, thus creating a record classified by accounts. 将日记账中的会计分录过入分类账账户,因而产生分类的账户记录。
- Preparing income statement and balance sheet based on the balance in the ledger account. 根据账户余额编制收益表和资产负债表。
- A business that carries checking accounts with several banks will maintain a separate ledger account for each bank account. 一个企业如拥有几个银行的支票账户,那么对于每一个银行账户将分别设立独立的分类账户。
- As we know that， tra actio generally are recorded in a journal as they ha en， and then posted to the ledger accounts. 众所周知，交易一旦发生，总是以日记帐的形式记录下来，然后过户到分类帐户中去。
- The trial balance can prove the equality of debit and credit balances in the ledger accounts. 试算表能证明分类账帐户的借方余额和贷方余额是否相等。
- Preparing an adjusted trial balance, proving again the equality of debits and credits in the ledger account. 编制调整后试算表,再次证明在分类账中的借项与贷项相等。
- Various ledger accounts are used to record cash transactions; some common examples are cash on hand, petty cash, and cash in banks. 现金交易是由不同的分类账户来记录的,最常用的如：库存现金、零用现金和银行存款等。
- 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。
- After transactions have been journalized, the debits and credits in each journal entry are transcribed to the appropriate ledger accounts. 在作出各该交易的分录后，每笔分录的借项和贷项都要转抄于相应的分类账户。
- When a worksheet is not used， financial statements are prepared directly from the data in the adjusted ledger accounts. 如果工作底稿没有被采用，那么财务报表的数据将直接来源于分类账户。
- Adjusting entries are made in the journal and then posted to the related ledger account. 调整分录首先记入日记帐，然后过入相应的分类帐帐户。
- After the adjusting entries have been posted, an adjusted trial balance can be made to test the equality of total debit and total credit balance of all ledger accounts. 调整分录过账后,就可以编制调整后试算表,以检查所有分类账账户的借方余额和贷方余额总计是否相等。
- Therefore, the closing of revenue and expense accounts requires the making of journal entries and the posting of these journal entries to ledger accounts. 因此,结清收入和费用账户也要求作日记账分录并将这些日记账分录过入分类账账户。
