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- 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。
- 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。
- subsidiary ledger account 明细分类帐户
- 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。
- 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。
- GL general ledger and chart of ledger account. 会计总类账目和分类账目。
- 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。
- Be responsible for drawing up kinds of subsidiary ledger and general ledger. 负责编制各种明细账及总账。
- subsidiary ledger accounts 辅助分类帐户
- 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。
- 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 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
- Sub-ledger accounting - general ledger accounting? 总帐项会计?
- 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。
- 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。
