general ledger controlling account
常见例句
- The general ledger account acts as a controlling account, and the subsidiary ledger must agree with the control.
縂分類賬起統制賬戶的作用,明細分類賬必須與其保持一致。 - Any group of similar accounts may be removed from the general ledger and a controlling account substituted for it.
任何類似的賬戶都可以從縂分類賬中剔出,以統制賬戶取而代之。 - The total of the account balances in a subsidiary ledger are equal to the balance in the general ledger controlling account.
明細分類賬戶的餘額之和等於縂分類賬中其統馭性賬戶的餘額。
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