| 1. | Be responsible for drawing up kinds of subsidiary ledger and general ledger
负责编制各种明细账及总账。 |
| 2. | 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。 |
| 3. | 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。 |
| 4. | 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。 |
| 5. | Subsidiary ledger books : those established to record the detail accounts of all controlling accounts
二明细分类帐簿：为记载各统驭科目之明细科目而设者。 |
| 6. | 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。 |
| 7. | 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。 |
| 8. | 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。 |
| 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、总帐、明细帐等帐务设置；会计电算化的运行管理。 |
| 10. | 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。 |
