controlling ledger
英 [kənˈtrəʊlɪŋ ˈledʒə(r)]
美 [kənˈtroʊlɪŋ ˈledʒər]
统制分类账
双语例句
- Neither should we credit the accounts receivable controlling account in the general ledger. Such collections are often referred to as recoveries of bad debts.
我们也不能直接冲减总账中应收账款汇总账户。收到这样的账款通常叫做坏账回收。 - Subsidiary ledger books: those established to record the detail accounts of all controlling accounts. Set up accounting system; General Ledger, Subsidiary Ledger etc set-up and accounting computerization management.
二明细分类帐簿：为记载各统驭科目之明细科目而设者。会计核算体系建立及会计科目、帐、明细帐等帐务设置；会计电算化的运行管理。 - 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。