常見例句雙語例句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。accdep.cueb.edu.cn 返回 general ledger controlling account