1) post up a ledger
过入总账
3) revenue and expense account
收入和费用汇总账户
4) post
[英][pəʊst] [美][post]
过帐;登入总帐
5) ledger and subsidiary ledger
总分账户
1.
The concrete operating method is to take the first-level subordinated enterprises of the corporation as the principal part, set up double routes to manage the income and expense respectively, and carry out ledger and subsidiary ledger management.
通过对资金集中运作方式的分析,认为建立资金结算中心是企业集团实行资金集中运作适宜的模式,具体做法就是以集团公司所属一级企业为主体,实行资金收支两条线管理,推行总分账户管理。
2.
The system of the ledger and subsidiary ledger is an effective way for the centralization management of corporation capital.
总分账户体系是指集团公司借助商业银行分账户的功能,以总分账户的方式,实现成员企业资金收付全部通过内部财务公司或结算中心结算平台集中办理。
6) general ledger
总括账
1.
This essay introduces a way which use EXCEL electric table to go on book register in the course of the book working, point out weak point which use handwork register and strong point which use EXCEL register, also explain at some length a way which use electric table to set up a book register and general ledger.
本文介绍在图书加工过程中利用Excel电子表格进行图书登记的一种方法,指出了利用手工登记的缺点和利用Excel登记的优点,并详细说明了利用电子表格建立图书登记薄和总括账的方法。
补充资料：债务结算账户（accountsforsettlementofdebt）
用来核算和监督本会计主体同各个债权单位或个人之间的债务减变动和实有债务的账户、债务结算账户的结构是：贷方登记债务的增加数；借方登记债务的减少数；余额在贷方，表示期末债务的实有数。属于债务结算账户的有“银行借款”、“应付账款”、“应付工资”、“预收账款”等账户。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条