general ledger controlling account

基本解释

• [經濟學]縂分類帳控制帳戶

英汉例句

雙語例句

• The general ledger account acts as a controlling account, and the subsidiary ledger must agree with the control.
  縂分類賬起統制賬戶的作用，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縂分類賬中剔出，以統制賬戶取而代之。
• The total of the account balances in a subsidiary ledger are equal to the balance in the general ledger controlling account.
  明細分類賬戶的餘額之和等於縂分類賬中其統馭性賬戶的餘額。
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专业释义

經濟學

• 縂分類帳控制帳戶