统制账户

统制账户

简明
新汉英

1
control accounts
统制账户；
2
collective account
统制账户：指由多个人或组织共同管理的账户。

网络释义
专业释义

1
control account
control account（统制账户）：由明细账作为辅助的总分类账。
2
controlling account
专有名词英语词汇第2836页 ... controlaccount统制账户 controllingaccount统制账户 controlconsole控制台 ...

短语

1
被统制账户
controlled accounts
2
总分类账统制账户
general ledger controlling account
3
工厂分类账统制账户
factory ledger controlling account

双语例句

1
总分类账起统制账户的作用，明细分类账必须与其保持一致。
The general ledger account ACTS as a controlling account, and the subsidiary ledger must agree with the control.
2
任何类似的账户都可以从总分类账中剔出，以统制账户取而代之。
Any group of similar accounts may be removed from the general ledger and a controlling account substituted for it.

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