It consists of two basic components : a general journal and a general ledger. 它由两个基本部分组成:一个普通日记账和一个分类总账。
Posting from these journals is to general ledger and to the amounts payable subsidiary ledger. 从这些日记账过账到总分类账和应付款明细分类账。
Once in the data warehouse, the financial data is reconciled back to the general ledger. 一旦到了数据仓库中,将财务数据返回总账并保持总账平衡。
The general ledger is the book used to list all the accounts established by an organization. 总分类帐是一本列出一个单位所设立的全部帐户的帐本。
Article 23 The account books to be established by a business are general chronological book and general ledger book. (簿记)将(帐目)登入分类帐第23条商业必须设置之帐簿,为普通序时帐簿及总分类帐簿。