1.
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,
2.
Posting goes to the general ledger and to the accounts receivable subsidiary ledger, which lists each customer and the amount receivable from that customer.
在总分类账和应收款明细分类账间过账，列出每个客户和从客户那收到的应收账款。
3.
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。
4.
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。
5.
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。
6.
The accounts receivable subsidiary ledger is the main device for ensuring that the company collects from customers.
应收账款明细分类账是确保护企业从客户处收集到的信息的主要的手段。
7.
What calls close an account kind account, defray kind account, wait for booth kind account, the apportion that cross a state kind account?
什么叫结算类账户，支出类账户，待摊类账户，跨国分摊类账户？
8.
Use the purchases journal, the cash disbursements journal, and the accounts payable subsidiary ledger.
使用进货日记账，现金支付日记账，和应付款明细分类账。
9.
Use the sales journal, the cash receipts journal, and the accounts receivable subsidiary ledger.
使用销售日记账，现金日记账，和应收款明细分类账。
10.
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。
11.
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。
12.
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。
13.
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。
14.
The accounts are usually on loose leaves or cards. A ledger is composed of these leaves or cards when they are kept together in a book.
账户通常采用活页或卡片形式,这些账户集合在一起就成为分类账。
15.
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。
16.
The accounts payable subsidiary helps the company stay current in payments to suppliers.
应付款明细分类账帮助企业保留供应商的经常性付款。
17.
After the transaction has been recorded in the journal, the debit and credit changes in the individual accounts are entered in the ledger.
在经济业务记入日记账之后,每个账户的借贷变化再记入分类账中。
18.
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。