总分类账 meaning in English
general ledger
ledger
Examples
- 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。 - 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。 - Call business accounting of course summary table the form again , collect summary table of proof of total staff charge to an account regularly according to proof of charge to an account , seize the form of accountant business accounting that always classifies zhang with registering
又称科目汇总表核算形式,根据记账凭证定期汇总编制记账凭证汇总表,并据以登记总分类账的会计核算形式。 - But because summary table of proof of charge to an account cannot mirror bursary purpose correspondence , concern , course correspondence also cannot be reflected to concern in always classifying zhang consequently , cannot reflect the detailed content of economic business , the cause and effect of business of economy of disadvantageous also analysis , do not facilitate of accountant items of an account check
但由于记账凭证汇总表不能反映会计科目的对应关系,因而总分类账中也就不能体现科目对应关系,无法反映经济业务的详尽内容,也不便分析经济业务的来龙去脉,不便于会计账目的查对。 - Based on the relevant iso standard , this research develops an xbrl gl taxonomy standard in accordance with china ’ s practice , which is to be used to create an effective gl and a standard document for the certification of its feasibility , and to develop an application system for data induction , verification of xbrl documents and accounting data , as well as data conversion . it proves that the xbrl gl taxonomy standard is of great help for improving the service efficiency of accounting data . the research tells that data interchange tends to be easy with data conversion done in accordance with china ’ s xbrl gl taxonomy standard
本论文以xbrl国际标准组织发布的xbrlgl标准为基础,追溯了xml 、 xbrl及xbrlgl的发展历程,以及各自的特点和相关技术,揭示可扩展企业报告语言xbrl及xbrlgl为企业管理水平提高带来的经济效益,然后本文通过研究探讨如何建立符合我国实际情况的分类账分类标准( taxonomy ) ,并利用它建立有效的总分类账及范例文件,来证实xbrlgl分类标准的可行性。