subsidiary ledger 分户帐 ; [会计] 明细分类帐 ; 明细分类账簿 ; 辅助分类帐
subsidiary ledger for properties 财产明细分类帐
subsidiary ledger of material 材料明细帐
Subsidiary Ledger Account 明细分类账户 ; 明细分类帐户 ; 子分类帐帐户 ; 附属会计科目
trial balance subsidiary ledger 明细帐科目余额试 ; 算表
fixed assets subsidiary ledger 固定资产明细账 ; 固定资产卡片
Accounts payable subsidiary ledger 由各个供应商的单个账户组成的分类账
three-column subsidiary ledger 三栏式明细分类账簿
Ledger includes general ledger, subsidiary ledger, cash book, and petty cash book.
分类帐包括总分类帐，明细分类帐，银行日记帐及现金日记帐。
The total of the account balances in a subsidiary ledger are equal to the balance in the general ledger controlling account.
明细分类账户的余额之和等于总分类账中其统驭性账户的余额。
Further simplification of the general ledger is brought about by the use of subsidiary ledger.
使用明细分类帐使总分类帐更加简化明了。
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