| 单词 | 分类帐 |
| 释义 | DEFINITIVE EXAMPLES 权威例句〔debit〕The left-hand side of an account or accounting ledger where bookkeeping entries are made.帐簿上的借方：记入簿记帐目的帐簿或分类帐的左方美国传统〔debit〕To enter (a sum) on the left-hand side of an account or accounting ledger.记入借方：把（一笔款项）记入帐簿或分类帐的左方美国传统〔journal〕A book of original entry in a double-entry system, listing all transactions and indicating the accounts to which they belong.分录簿：复式簿记系统中登载原始账目的账本，记录下所有的交易，并表示出它们所归的专项分类帐美国传统〔ledger〕A book in which the monetary transactions of a business are posted in the form of debits and credits.分类帐：将业务中的货币交易记录下来的帐本，分借方和贷方美国传统〔reenter〕To record again on a list or ledger.再次登记：重新在名单或分类帐上登记美国传统〔trial balance〕A statement of all the open debit and credit items in a double-entry ledger, made to test their equality.试算表：在复式分类帐目中记载所有还在往来的借方和贷方项目的帐户报表，用来检验其是否均衡美国传统 |
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