The ledger account is basis set the general ledger.

总分类账户是指根据总分类科目设置的.

The general ledger account acts as a controlling account, and the subsidiary ledger must agree with the control.

总分类账起统制账户的作用，明细分类账必须与其保持一致。

Preparing income statement and balance sheet based on the balance in the ledger account.

根据账户余额编制收益表和资产负债表.