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。