总分类账户
- 网络General ledger;general ledger account;general account
总分类账户-
每个子目下又设若干三级细目，并设置相应的总分类账户和明细分类账户。
Each item and provided with a plurality of three stage breakdown , and set corresponding to the general ledger and subsidiary ledger account .
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有很多赊购客户的企业应设置一个应收帐款总分类账户，登记所有赊购客户欠的货款，并为每个赊购客户设置一个明细账户。
A business with many credit customers would set up the general ledger accounts receivable account for all credit customers and a separate account for each credit customer .
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在总分类账中，账户的排序最好与资产负债表和收益表的排序一样。
In the general ledger , it is desirable to have the accounts in the same sequence as in the balance sheet and income statement .