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1·Ledger includes general ledger, subsidiary ledger, cash book, and petty cash book.

分类帐包括总分类帐，明细分类帐，银行日记帐及现金日记帐。

2·It controls the subsidiary ledger.

它控制子分类帐。

3·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。

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

使用明细分类帐使总分类帐更加简化明了。

5·Use the purchases journal, the cash disbursements journal, and the accounts payable subsidiary ledger.

使用进货日记账，现金支付日记账，和应付款明细分类账。

6·The paper offers a few suggestions on the simplification of the subsidiary ledger of value added tax pay…

对应交增值税明细帐和待处理财产损溢明细帐的格式提出了简化处理的建议。

7·These customer's accounts are grouped together in a subsidiary ledger known as the accounts receivable ledger.

这些客户账户都放在名为应收账款分类账上的明细账上。

8·The general ledger account ACTS as a controlling account, and the subsidiary ledger must agree with the control.

总分类账起统制账户的作用，明细分类账必须与其保持一致。

9·Set up accounting system; General Ledger, Subsidiary Ledger etc set-up and accounting computerization management.

会计核算体系建立及会计科目、帐、明细帐等帐务设置；会计电算化的运行管理。

10·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。