A ledger account is simply a record of changes (increase and decrease) and balances in value of a specific accounting item.
分类帐户不过是特定会计项目价值的变动(增加与减少)和结余的记录。
2
Ledger accounts are used to record business transactions' effect on an accounting entity.
分类帐户被用来记录交易对会计主体的影响。
3
Is a designated employee made responsible for the determination of the distribution of invoices (pursuant to an established accounting policy) to proper general ledger accounts?