A subsidiary account should be set up for each of the Banks and other financial institutions indicting their names and types of deposits.

银行存款应按银行和其他金融机构的名称和存款种类进行明细核算。

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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。

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A separate account for each type of merchandise is maintained in a subsidiary ledger.

在明细账中，对每种商品都要单独设立账户。

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The device may update the financial transaction rules associated with a subsidiary account by communicating the rules to an appropriate financial server.

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In one embodiment, a financial account management application stored on a processor-based device may provide an interface for defining financial transaction rules to be applied to a subsidiary account.

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Accordingly, transactions made using the subsidiary account by a subsidiary account holder may be evaluated against the defined rules, wherein an appropriate control action is carried out if a financial transaction rule is violated.

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