general ledger controlling account

基本解釋

The general ledger account acts as a controlling account, and the subsidiary ledger must agree with the control.
總分類賬起統(tǒng)制賬戶的作用，明細分類賬必須與其保持一致。
Any group of similar accounts may be removed from the general ledger and a controlling account substituted for it.
任何類似的賬戶都可以從總分類賬中剔出，以統(tǒng)制賬戶取而代之。
The total of the account balances in a subsidiary ledger are equal to the balance in the general ledger controlling account.
明細分類賬戶的余額之和等于總分類賬中其統(tǒng)馭性賬戶的余額。
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