1.
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。
2.
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。
3.
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。
4.
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。
5.
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。
6.
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。
7.
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。
8.
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。
9.
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。
10.
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,
11.
The setting for sub-ledger of this account should according to category. The records of the sub-ledger is according to the bills of receiving and exhausting.
本科目应按存货的种类分别设置明细账，并根据进、出库单进行明细核算。
12.
Subsidiary accounts should be set up for prepaid expenses according to different types of expenses.
待摊费用应按费用种类设置明细账，进行明细核算。
13.
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？
14.
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。
15.
accounts payable subsidiary ledge
应付帐款明细分类帐
16.
accounts receivable subsidiary ledger
应收帐款明细分类帐
17.
Preparing an after-closing trial balance. Ensuring that the ledger"remains in balance after posting of the closing entries.
编制结账后试算表,确保在结账分录过账之后分类账仍保持平衡。
18.
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。