分类帐簿 meaning in English
ledger books
Examples
- General ledger books : those established to record all controlling accounts
一总分类帐簿：为记载各统驭科目而设者。 - Ledger books : those recorded mainly on the basis of the types of the events
二分类帐簿：以事项归属之会计科目为主而为记录者。 - 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。 - A manufacturer or those with larger business scope may concurrently establish cost record book or necessary special chronological book or various subsidiary ledger books ; provided that if the business has sound accounting system and records daily the general ledger , the general chronological book may be waived
制造业或营业?围较大者，并得设置记录成本之帐簿，或必要之特种序时帐簿及各种明细分类帐簿；但其会计组织健全，使用总分类帐科目日计表者，得免设普通序时帐簿。