| 1. | The accounts payable subsidiary helps the company stay current in payments to suppliers
应付款明细分类账帮助企业保留供应商的经常性付款。 |
| 2. | Posting from these journals is to general ledger and to the amounts payable subsidiary ledger
从这些日记账过账到总分类账和应付款明细分类账。 |
| 3. | Use the sales journal , the cash receipts journal , and the accounts receivable subsidiary ledger
使用销售日记账，现金日记账，和应收款明细分类账。 |
| 4. | 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。 |
| 5. | A subsidiary ledger is a book ol accounts that provides sup ? porting details on individual balances
明细分类账是提供有关单个账户余额等辅助性细节的会计记录。 |
| 6. | The accounts receivable subsidiary ledger is the main device for ensuring that the company collects from customers
应收账款明细分类账是确保护企业从客户处收集到的信息的主要的手段。 |
| 7. | Amounts in the sales journal are posted to the subsidiary ledger daily to keep a current record ol the amount receivable from each customer
销售日记账的金额每天过账至明细分类账，以保存每个顾客应收账款金额的目前记录。 |
| 8. | Posting goes to the general ledger and to the accounts receivable subsidiary ledger , which lists each customer and the amount receivable from that customer
在总分类账和应收款明细分类账间过账，列出每个客户和从客户那收到的应收账款。 |
| 9. | The content of form of business accounting of summary table of proof of program content charge to an account includes 8 fields commonly : ( 1 ) the work out of primitive proof collect of business of will congener economy becomes pool primitive proof ; ( 2 ) according to primitive proof or collect primitive proof weaves proof of charge to an account ; ( 3 ) according to proof of charge to an account medium gathering proof is mixed pay journal of cash of do as you wish and bank deposit journal ; ( 4 ) the basis is original proof , swing total primitive proof and proof of charge to an account to register concerned detail to classify zhang ; ( 5 ) register total classification zhang according to summary table of all sorts of proof of charge to an account ; ( 7 ) be the same as journal and detail classification total classification zhang to undertake checking regularly ; ( 8 ) fixed basis total classification and forms for reporting statistics of accountant of work out of detail classification zhang
程序内容记账凭证汇总表核算形式的内容一般包括八个方面： （ 1 ）将同类经济业务的原始凭证汇总编制成汇总原始凭证； （ 2 ）根据原始凭证或汇总原始凭证编制记账凭证； （ 3 ）根据记账凭证中的收款凭证和付款请便现金日记账和银行存款日记账； （ 4 ）根据原始凭证、荡总原始凭证和记账凭证登记有关的明细分类账； （ 5 ）根据各种记账凭证汇总表登记总分类账； （ 7 ）定期将日记账和明细分类同总分类账进行核对； （ 8 ）定期根据总分类和明细分类账编制会计报表。 |
