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| 91. | sectional balancing ledger |
| 分部结平分类帐 |
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| 92. | split ledger account |
| 分割分类帐户 |
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| 93. | stores ordered ledger |
| 定购材料分类帐 |
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| 94. | manufacturing expense ledger |
| 制造费分类帐 |
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| 95. | subsidiary ledger account |
| 明细分类帐户 |
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| 96. | securities investment ledger |
| 投资总帐 |
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| | |
| 97. | subsidiary revenue ledger |
| 子公司营业收入明细帐 |
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| | |
| 98. | bank account ledger |
| 银行往来分类帐 |
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| | |
| 99. | a stockholder ledger |
| 股东帐 |
|
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| | |
| 100. | manufacturing overhead ledger |
| 制造费明细总帐 |
|
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