After the transaction has been recorded in the journal, the debit and credit changes in the individual accounts are entered in the ledger .

在经济业务记入日记账之后,每个账户的借贷变化再记入分类账中。

属类：经济金融-会计学-

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。

属类：经济金融-会计学-

Accounting principles differ somewhat between investments in stock and in bonds. For this reason, separate controlling accounts are used in the general ledger for each type of investment.

债券投资和股票投资所适用的会计原则有些不同,因此,这两种形式的投资应使用备自单独的分类账账户。

属类：经济金融-会计学-

Ledger paper: A strong paper for clerical use.

账部纸:文书用的结实纸张。

属类：行业术语-印刷-

The accounts are usually on loose leaves or cards. A ledger is composed of these leaves or cards when they are kept together in a book.

账户通常采用活页或卡片形式,这些账户集合在一起就成为分类账。

属类：经济金融-会计学-

In this ledger was made out an exact balance-sheet of his affair's

这本账簿准确无误地记录着公司的财务状况。

属类：综合句库--

Rules on the Ledger Accounts and Accounting Statements of Industrial Joint Ventures Using Chinese and Foreign Investments

中外合资经营工业企业分类账户和会计报表条例

属类：科技术语--

In summary, employees who maintain the accounts receivable subsidiary ledger should not have access to cash receipts.

总而言之,负责记录应收账款明细账的员工不能涉足现金收支。

属类：经济金融-会计学-

a general ledger

总分类账.

属类：英汉句库--

Making closing entries, journalizing and posting them into ledger accounts. Closing all revenue and expense accounts. Calculating net income or net loss and transferring it to retained earnings account.

作结账分录,记入日记账并过入分类账。过账以后结清全部收入和费用账户,结算本期净收益或净损失,进而将其结转到留存收益账户。

属类：经济金融-会计学-

Making end-of-period adjusting entries, journalizing and posting them in ledger accounts.

作期末调整分录,记入日记账并过入分类账。

属类：经济金融-会计学-

[...]111: Nonetheless, he carried out the task to the satisfaction of Duch, the prison commandant, the one—and still only—former cadre now being held to account for his role in the revolution. For his flattering portraits, giving Pol Pot a fresh-faced girl’s rosy cheeks, Mr Vann Nath’s name in the prison ledger was tagged “Keep for use”. 2: But for that “keeping”, he often said, he would be dead.

[...]111:尽管如此，因为自己那幅曲意逢迎，赋予波尔布特少女般玫瑰面庞的画作，他完成的这次任务让监狱长杜赫——目前唯一为自己在那场革命中的角色负责并受到控制的前柬共干部满意。凡纳的名字在监狱名单上被归类为“留着用”。2:他经常说，如果不是那个“留”字，他可能就死了。

属类：时事政治-经济学人双语版-用绘画保命的柬埔寨人凡纳

But though the ledger entry is called a coin, you cannot spend it in any shop.

但是，尽管这种账目被称为一种货币，你却无法在任何一家商店中把它花出去。

属类：时事政治-经济学人双语版-投资者:谨慎责无旁贷(1)

You can buy an entry in a computer ledger issued by a startup company on the basis of an unregulated prospectus.

你可以购买由某家初创公司根据没接受监管的招股书发行的计算机分类账户中的一个条目。

属类：时事政治-经济学人双语版-投资者:谨慎责无旁贷(1)

This is a secure, decentralised ledger that everyone can inspect but that no single user controls.

这是一种人人都可以查阅，但是没有任何一位用户可以控制的安全的、去中央化的帐目。

属类：时事政治-经济学人双语版-投资者:谨慎责无旁贷(1)

These are a form of money (bitcoin and ether are examples) used in transactions which are recorded on a distributed public ledger called a blockchain.

这些加密货币是用在被记录在一种叫做区块链的分布式公共总帐目中的交易中的一种钱（比特币和以太币）。

属类：时事政治-经济学人双语版-自由交流:疯狂，恐慌和ICO(1)

This would, said the Public Ledger , make journalism "more cautious in its comments upon public events abroad" .

《大众公志》称，这将使新闻业“评论国外公共事件愈发审慎”。

属类：英汉句库-www.ecocn.org-

Daniel Radcliffe goofs around with Heath Ledger at the AFI Awards, Australia's most prestigious film-industry event, in 2006.

2006年，丹尼尔和希斯莱杰在澳大利亚最富盛名的AFI颁奖会场中像是老朋友。

属类：英汉句库-article.yeeyan.org-

On the positive side of the ledger , the coalition set important reforms in motion in its first year.

从好的方面来看，联合政府在执政第一年里就开始了重要的改革。

属类：英汉句库-www.ecocn.org-

On the positive side of the ledger , America has so far escaped another terrorist attack on its own soil.

从积极的方面来看，美国本土迄今再也没有遭遇恐怖主义袭击。

属类：英汉句库-www.ftchinese.com-

But how much should spending be cut or taxes raised, and which specific bits on either side of the ledger should be changed?

但是，应该削减多少开支以及在多大程度上提高税收，二者那一具体部分应该改变？

属类：英汉句库-www.ecocn.org-

The first is the ledger balance; the second is the available balance, which is the ledger balance with any holds taken into account.

第一个是分类账余额；第二个是可用余额，可用余额是从分类账余额中除去不可用的金额。

属类：IT行业-www.ibm.com-

On the other side of the ledger , China's surplus is on course to fall by half from its 2007 peak, of 11% of GDP, by 2010.

而在账簿另一侧，到2010年，中国的盈余很有可能会从2007年峰值GDP的11%下降一半。

属类：英汉句库-www.ecocn.org-

To register various construction ledger timely, and have the knowledge of the real-time use of construction fund.

及时登记各种基建台账，实时掌握基建资金使用情况。

属类：英汉句库-www.ecocn.org-

In practical terms, this means that you might have less money to draw on than the ledger reports.

就实际而言，这意味着所能支取的钱数可能会少于分类账上所显示的。

属类：IT行业-www.ibm.com-

Achingly moving, with career-high performances from Heath Ledger and Jake Gyllenhaal as the strong, silent, repressed lead characters.

莱杰HeathLedger和杰克。杰伦哈尔JakeGyllenhaal领衔出演强壮，沉默压抑的主角，给我们展现出高水平的表演，让我们疼痛并感动着。

属类：英汉句库-article.yeeyan.org-

Ledger died of a prescription drug overdose last month.

莱杰上个月死于处方药使用过量。

属类：英汉句库-article.yeeyan.org-

Ledger has a fright wig of ragged hair; thick, running gobs of white makeup; scarlet lips; and dark-shadowed eyes.

雷吉尔那头可怕而粗糙的假发；厚重、粘满粘液的白色妆容；猩红的嘴唇；还有黑森森的眼睛。

属类：英汉句库-article.yeeyan.org-

For example, you might record purchase orders in a ledger or keep customer information on paper forms in a file cabinet.

例如，您可能会将采购订单记录在分类账中，或将客户信息保存在文件柜中的某个纸质表单中。

属类：IT行业-office.microsoft.com-

On the other side of the ledger , some big oil importers could benefit from the weaker prices that a Chinese slowdown might produce.

另一方面，一些石油进口大国可能受益于中国需求放缓导致的油价下降。

属类：英汉句库-www.ftchinese.com-