subsidiary record

英 [səbˈsɪdiəri ˈrekɔːd]

美 [səbˈsɪdieri ˈrekərd]

辅助记录，辅助帐簿，明细记录

Amounts in the sales journal are posted to the subsidiary ledger daily to keep a current record ol the amount receivable from each customer.
销售日记账的金额每天过账至明细分类账，以保存每个顾客应收账款金额的目前记录。
Moreover, when a perpetual inventory system is used, a subsidiary record is maintained for all the items in the inventory.
此外，当采用永续盘存制时，对存货中的所有项目都应有明细记录。
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。
The information transfer in traditional management of distribution logistics relies mainly on computer while makes paper record subsidiary. The departments in the enterprise realize the electronic operation, while information transfer outside enterprise depends on the paper record.
传统上销售物流管理的信息传递是以计算机系统为主，纸制单据为辅，企业组织内业务部门实现了以计算机为主的电子化操作，而对企业组织外的个体和组织，信息的传达为纸制单据。