And the subsidiary ledger must agree with the control.

的作用，明细分类账必须与其保持一致。

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.

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。

A subsidiary ledger is a book ol accounts that provides sup - porting details on individual balances.

明细分类账是提供有关单个账户余额等辅助性细节的会计记录.

Use the purchases journal, the cash disbursements journal, and the accounts payable subsidiary ledger.

使用进货日记账, 现金支付日记账, 和应付款明细分类账.

It controls a subsidiary ledger called Job Cost Ledger, which contains a job cost sheet.

该账户下辖一名目批次成本的明细分类账户, 其下有一批次成本计算表.

Accounts receivable subsidiary ledger: customer accounts receivable

应收账款附属总帐：客户应收账款

Ledger including general ledger, subsidiary ledger, bank/cash book, and petty cash book;

帐册包括总分类帐，明细分类帐，银行日记帐及现金日记帐；

Be responsible for drawing up kinds of subsidiary ledger and general ledger.

负责编制各种明细账及总账.

A separate account for each type of merchandise is maintained in a subsidiary ledger.

在明细账中，对每种商品都要单独设立账户。