general ledger account

基本解釋

The general ledger account acts as a controlling account, and the subsidiary ledger must agree with the control.
縂分類賬起統(tǒng)制賬戶的作用，明細(xì)分類賬必須與其保持一致。
b. Trace all amounts on the expense reports to the designated general ledger account to ensure accurate posting.
b 將開支報告上的所有金額追蹤至指定的縂帳，以確保入帳的準(zhǔn)確性。
The total of the account balances in a subsidiary ledger are equal to the balance in the general ledger controlling account.
明細(xì)分類賬戶的餘額之和等於縂分類賬中其統(tǒng)馭性賬戶的餘額。
accdep.cueb.edu.cn

Au set up a general ledger for PLP to categorize and account for all transactions affecting the partnership assets and Capital accounts 10 as well as ledger income beginning in 1999. accounts were established for each partner to show distributions to each partner, income received by the partnership, and expenses incurred by the partnership.
FORBES: Family Limited Partnerships Require Good Planning and Execution

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general ledger controlling account [會計]縂分類帳控制帳戶;縂分類賬統(tǒng)制賬戶;縂分類帳控制科目;普通縂帳編制帳戶
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