subsidiary ledger

[səbˈsɪdiˌɛri ˈlɛdʒɚ][səbˈsidiəri ˈledʒə]

明细分类账

  • In summary employees who maintain the accounts receivable subsidiary ledger should not have access to cash receipts . Here you are . Shall I add them to your bill ?

    u603bu800cu8a00u4e4buff0cu8d1fu8d23u8bb0u5f55u5e94u6536u8d26u6b3e u660eu7ec6 u8d26u7684u5458u5de5u4e0du80fd u6d89u8db3u73b0u91d1u6536u652fu3002u558fuff0cu7ed9u60a8u3002u8bb0u8d26u5417uff1f

  • Further simplification of the general ledger is brought about by the use of subsidiary ledger .

    u4f7fu7528 u660eu7ec6 u5206u7c7b u5e10u4f7fu603bu5206u7c7bu5e10u66f4u52a0u7b80u5316u660eu4e86u3002

  • The accounts receivable subsidiary ledger is the main device for ensuring that the company collects from customers .

    u5e94u6536u5e10 u6b3eu5b50 u5206u7c7b u5e10u662fu4e3bu8981u8bbeu5907u4e3au4fddu8bc1u516cu53f8u4eceu987eu5ba2u6536u96c6u3002

  • It controls the subsidiary ledger .

    u5b83u63a7u5236 u5b50 u5206u7c7b u5e10u3002

  • Posting from these journals is to general ledger and to the amounts payable subsidiary ledger .

    u4eceu8fd9u4e9bu65e5u8bb0u8d26u8fc7u8d26u5230u603bu5206u7c7bu8d26u548cu5e94u4ed8u6b3e u660eu7ec6 u5206u7c7b u8d26u3002

  • On Compiling Subsidiary Ledger for Capital Reduction Preparation

    u5bf9u8d44u4ea7u51cfu503cu51c6u5907 u660eu7ec6 u8868u7f16u5236u7684u4e00u70b9u601du8003

  • As a result the total cost of the remaining job cost sheets in the subsidiary Job Cost Ledger continues to equal the debit balance in the Goods in Process controlling account .

    u6279u6b21u6210u672c u5206u7c7b u8d26u4e2du5269u4e0bu7684u6210u672cu8ba1u7b97u5355u4e0au7684u6210u672cu603bu989du4ecdu4e0eu5728u4ea7u54c1u8d26u6237u7684u6570u989du76f8u7b49u3002

  • Each item and provided with a plurality of three stage breakdown and set corresponding to the general ledger and subsidiary ledger account .

    u6bcfu4e2au5b50u76eeu4e0bu53c8u8bbeu82e5u5e72u4e09u7ea7u7ec6u76eeuff0cu5e76u8bbeu7f6eu76f8u5e94u7684u603bu5206u7c7bu8d26u6237u548c u660eu7ec6 u5206u7c7bu8d26u6237u3002

  • Posting goes to the general ledger and to the accounts receivable subsidiary ledger which lists each customer and the amount receivable from that customer .

    u5728u603bu5206u7c7bu8d26u548cu5e94u6536u6b3e u660eu7ec6 u5206u7c7b u8d26u95f4 u8fc7u8d26uff0cu5217u51fau6bcfu4e2au5ba2u6237u548cu4eceu5ba2u6237u90a3u6536u5230u7684u5e94u6536u8d26u6b3eu3002

  • Work out the account checking reconciliation during the account checking with subsidiary ledger of both parties enclosed regardless of the divergence .

    u5bf9u4e8eu6bcfu6b21u5bf9u8d26u4e1au52a1uff0cu65e0u8bbau662fu5426u8d26 u8d26 u76f8u7b26uff0cu90fdu5e94u7f16u5236u5bf9u8d26 u4f59u989du8c03u8282u8868uff0cu540eu9644u53ccu65b9u7684 u660eu7ec6 u8d26 u9875u5907u67e5u3002

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

    u660eu7ec6 u5206u7c7b u8d26u662fu63d0u4f9bu6709u5173u5355u4e2au8d26u6237u4f59u989du7b49u8f85u52a9u6027u7ec6u8282u7684u4f1au8ba1u8bb0u5f55u3002

  • For example the French subsidiary operates solely as a sales company or in Mexico we represent high-inflation methods and the material ledger .

    u4f8bu5982uff0cu5728u6cd5u56fduff0c u8f85u52a9u6027u7684u72ecu7acbu8fd0u4f5cu53efu4ee5u5f53u4f5cu4e00u4e2au9500u552eu516cu53f8u6765u770bu5f85uff0cu6216u8005u5728u58a8u897fu54e5uff0cu63cfu8ff0u4e3au901au8d27u81a8u80c0u65b9u5f0fu548cu539fu6599 u660eu7ec6 u5206u7c7b u5e10u3002

  • Set up accounting system ; General Ledger Subsidiary Ledger etc set-up and accounting computerization management .

    u4f1au8ba1u6838u7b97u4f53u7cfbu5efau7acbu53cau4f1au8ba1u79d1u76eeu3001u5e10u3001 u660eu7ec6 u5e10u7b49 u5e10 u52a1 u8bbeu7f6euff1bu4f1au8ba1u7535u7b97u5316u7684u8fd0u884cu7ba1u7406u3002

  • The Law of Subsidiary Ledger Seeking a New Method to Make a Statement of Cash Flow

    u73b0u91d1u6d41u91cfu8868u7f16u5236u65b9u6cd5u65b0u63a2uff1a u660eu7ec6 u5e10u6cd5

  • It is normal to have a factory overhead controlling account in the general ledger . Details of the individual overhead costs are then accumulated in a subsidiary ledger .

    u4f01u4e1au4e00u822cu8bbeu7f6eu4e00u201cu5236u9020u8d39u7528u201du8d26u6237uff0c u5404 u7ec4u6210 u9879u76eeu5728 u660eu7ec6u5206u7c7bu8d26u4e2du8bb0u5f55u3002

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

    u5728 u660eu7ec6 u8d26u4e2duff0cu5bf9u6bcfu79cdu5546u54c1u90fdu8981u5355u72ecu8bbeu7acbu8d26u6237u3002

  • Subsidiary ledger books : those established to record the detail accounts of all controlling accounts . Set up accounting system ; General Ledger Subsidiary Ledger etc set-up and accounting computerization management .

    u4e8c u660eu7ec6 u5206u7c7b u5e10u7c3fuff1au4e3au8bb0u8f7du5404 u7edfu9a6du79d1u76eeu4e4bu660eu7ec6u79d1u76eeu800cu8bbeu8005u3002u4f1au8ba1u6838u7b97u4f53u7cfbu5efau7acbu53cau4f1au8ba1u79d1u76eeu3001u5e10u3001u660eu7ec6u5e10u7b49u5e10u52a1u8bbeu7f6euff1bu4f1au8ba1u7535u7b97u5316u7684u8fd0u884cu7ba1u7406u3002

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

    u4f7fu7528u8fdbu8d27u65e5u8bb0u8d26uff0cu73b0u91d1u652fu4ed8u65e5u8bb0u8d26uff0cu548cu5e94u4ed8u6b3e u660eu7ec6 u5206u7c7b u8d26u3002

  • 421 We need a piping material list ( list of piping support bill of welding rod ) . trial balance of subsidiary ledger

    u6211u4eecu9700u8981u4e00u4efdu914du7ba1u6750u6599u8868uff08u7ba1u67b6u4e00u89c8u8868u3001u710au6761u660eu7ec6 u8868uff09u3002 u660eu7ec6 u5e10 u79d1u76eeu4f59u989du8bd5u7b97u8868

  • Amounts in the sales journal are posted to the subsidiary ledger daily to keep a current record ol the amount receivable from each customer .

    u9500u552eu65e5u8bb0u8d26u7684u91d1u989du6bcfu5929u8fc7u8d26u81f3 u660eu7ec6 u5206u7c7b u8d26uff0cu4ee5u4fddu5b58u6bcfu4e2au987eu5ba2u5e94u6536u8d26u6b3eu91d1u989du7684u76eeu524du8bb0u5f55u3002

  • Use the sales journal the cash receipts journal and the accounts receivable subsidiary ledger .

    u4f7fu7528u9500u552eu65e5u8bb0u8d26uff0cu73b0u91d1u65e5u8bb0u8d26uff0cu548cu5e94u6536u6b3e u660eu7ec6 u5206u7c7b u8d26u3002

  • Subsidiary revenue ledger Accounts Payable to Sales

    u5b50 u516cu53f8u8425u4e1au6536u5165 u660e u7ec6u5e10u5e94u4ed8u5e10u6b3eu6bd4u9500u552eu6536u5165

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

    u8d1fu8d23u7f16u5236u5404u79cd u660eu7ec6 u8d26u53cau603bu8d26u3002

  • It controls a subsidiary ledger called job cost ledger which contains a job cost sheet .

    u8be5u8d26u6237u4e0bu8f96u4e00 u540du76eeu6279u6b21u6210u672cu7684 u660eu7ec6u5206u7c7bu8d26u6237uff0cu5176u4e0bu6709u4e00u6279u6b21u6210u672cu8ba1u7b97u8868u3002