Neither should we credit the accounts receivable controlling account in the general ledger.
我们也不能直接冲减总账中应收账款汇总账户。

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。

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簿。

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。

Is the accounts payable register reconciled regularly with the general ledger control account ?
应付帐款记录是否定期总帐控制帐核对?

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。

Combined cost and general ledger This monograph belongs to the category of serious popular books.
联合成本及普通分类帐这本专著是一本较高深的普及读物。

Reconcile Accounts Payable, Accounts Receivable, and other assigned accounts to the General Ledger.
应付, 应收及其他指定账户与总帐的对帐及调整。

To approve, by signing or initialing, all monthly journal vouchers are posted to the general ledger.
签名核准记帐传票后，方可由会计人员输入总帐。

In the absence of the Account Clerk, handle correspondence and queries regarding city ledger accounts
其他财务文员不在岗时，接替有关公司挂帐的工作

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。

The general practice is to record adjusting entries in the journal before they are posted to the ledger.
一般的做法是先把调整分录记入日记帐, 然后才过入分类账。

Experience of detailed daily management of integrated company ledger systems e. G. SUN Accounting System.
有使用日常明细公司管理帐务系统的经验,

Is the accounts payable register reconciled regularly with the general ledger control account ?How Often ?
应付帐款记录是否定期总帐控制帐核对?多长时间核对一次?

To complete for posting to General Ledger the Daily Cashier Recapitulation and the General Cashier Report.
完成收款员日报表和总出纳报表。

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。

Subsidiary account An account maintained in a separate record and controlled by an account in the general ledger.
辅助帐户一个单独记录并由总帐中的某个帐户控制的帐户。

To identify the credit cards that are approved for the settlement of guest ledger charges at the Hotel Front Desk.
明确饭店前台客人结帐可以使用的信用卡。

A ledger, then, is a book of accounts datatransactions recorded in journals are postedthereby classifiedsummarized.
分类帐是将日记帐记录并根据会计科目分类汇总的集合。

For example, aggregated details of individual purchasing transactions are transferred to the general ledger system.
各个采购异动的组成细节可以转送到总帐系统。

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。

The industrial side of the ledger looks bleak, but as important as it is, it is only one piece of a disturbing picture.
产业方面看起来不乐观，但这只是烦人画面的一角。

Liaises closely with the City Ledger Supervisor in reviewing and maintaining the Aged Trial Balance of Accounts Receivable.
和应收主管紧密合作，负责检查和维护应收帐款的帐龄。

IV. The taxation authority shall establish a ledger management system for providing Forward Certificates to export enterprises.
税务机关应建立出口企业提供远期证明的台帐管理制度。

Complete for posting to General Ledger the Night Auditor Report, the Daily Restaurant Cashier Recapitulation and the General Cashier Report.
核对夜审报告，餐厅收款员日报表和总出纳报表。