general ledger; main account book
Tone colorsmāmámǎmàma
Meanings
1 sense · 3 examplesnoun
general ledger; general account (in bookkeeping)
technicalIn accounting, the general ledger serves as the central repository for all financial transactions, organized by account. It is used to prepare the balance sheet and other financial statements.
Kuài会
jì计
zhèng正
zài在
hé核
duì对
zǒng总
zhàng账
。
The accountant is checking the general ledger.
Gēn根
jù据
zǒng总
zhàng账
suǒ所
jì记
zhàng账
mù目
biān编
zhī制
zī资
chǎn产
fù负
zhài债
biǎo表
。
The balance sheet is prepared based on the accounts recorded in the general ledger.
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Zǒng总
zhàng账
shì是
cái财
wù务
hé核
suàn算
de的
hé核
xīn心
zhàng账
bù簿
。
The general ledger is the core book for financial accounting.