| 单词 | ledger |
| 释义 | DEFINITIVE EXAMPLES 权威例句〔con〕The accountant conned the ledger sheet looking for the error.会计师仔细查看了分类账,以找出差错。英汉大词典〔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〔enter up〕Please enter up these figures in the general ledger.请把这些数字登录在总账上。21世纪英汉〔folio〕Accounting A page in a ledger or two facing pages that are assigned a single number.【会计学】 页：帐簿中的一页或相对的两张，只标一个数码美国传统〔post〕To transfer (an item) to a ledger in bookkeeping.过帐：将（某事项）在薄记中转入总帐美国传统〔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〔smack〕She closed the ledger with a smack.她啪的一声合上了账簿。牛津高阶〔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A company director was accused of falsifying entries in the company ledger.一位公司董事被指控伪造公司总账账目。牛津商务All sales are recorded in the debtors' ledger.所有销售都记录在债务人分类账中。牛津商务The client keeps full control of the sales ledger, sends out invoices and chases payment.该客户完全控制了销售总帐,开出发票并追讨付款。剑桥国际The sales are first recorded in a journal and then posted to (= written in) a general ledger.销售额首先记录在流水账中，然后计入总分类账。牛津商务When you pay a supplier's bill, the payment is noted in the purchase ledger.付账给供货商时，款项记录在购货分类账中。牛津商务 |
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