Subsidiary revenue ledger Accounts Payable to Sales 子公司营业收入明细帐应付帐款比销售收入
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。
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。
Accounts Receivable in the subsidiary ledger at the end of mouth must be equal to the balance of Accounts Receivable control account. 应收帐款在子分类帐在嘴的末端一定是相等的与帐户余额应收的统制帐目。