subsidiary ledger accounts

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。

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。

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。

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。

Subsidiary ledger books: those established to record the detail accounts of all controlling accounts.

二明细分类帐簿: 为记载各统驭科目之明细科目而设者.

Maintain subsidiary ledger for accounts payable, accounts receivable, construction in progress , fixed assets, inventory etc.

管理各分类帐户,如:应付帐款 、 应收帐款 、 固定资产 、 存货管理等.