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1·A loose-leaf book and special columnar system may be adopted for chronological book or ledger book based on actual needs;

序时帐簿及分类帐簿，得就事实上之需要采用活页及设置专栏。

2·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。

3·Then you need to bring someone on board who does. You want a person whose dream birthday gift is a calculator and a blank book of ledger paper.

那么你必须需要某人来辅助你，你需要一个做梦的生日礼物是一个计算器和一本空白的分类帐本的人。

4·The ledger is not necessarily a bound book, however. It may consist of a set of loose-leaf pages, or, with computers, a set of impulses on a CD or tape.

但是，总帐也不是仅仅拘泥于装订本，也可以是一套活页帐本，或者通过电脑、 利用光碟或磁带的么脉冲记忆完成。

5·I also work here as a bank manager, he said. I have a cash book and a ledger.

“我也在那儿做银行经理，”他说道，“我有一本现金簿和一份账簿。”

6·Debtors balances are incorrect, transaction processing is producing situations in which the total sales in the general ledger does not reconcile to the cash book and the accounts receivable ledger.

应收账款余额是不正确的，事务处理是生产中的总销售额总帐不调和的现金簿和应收账款分类账的情况。

7·A ledger, then, is a book of accounts in which data from transactions recorded in journals are posted and thereby classified and summarized.

分类帐是将日记帐记录并根据会计科目分类汇总的集合。

8·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。

9·The general ledger is the book used to list all the accounts established by an organization.

总分类帐是一本列出一个单位所设立的全部帐户的帐簿。