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| 11. | A separate account for each type of merchandise is maintained in a subsidiary ledger. |
| 在明细账中,对每种商品都要单独设立账户。 |
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| 12. | accounts receivable subsidiary ledger |
| 应收帐款明细分类帐 |
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| 13. | trial balance of subsidiary ledger |
| 明细帐科目余额试算表 |
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| 14. | 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。 |
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| 15. | subsidiary appropriation ledger |
| 预算拨款明细帐 |
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| 16. | 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。 |
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| 17. | subsidiary revenue ledger |
| 子公司营业收入明细帐 |
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| 18. | 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。 |
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| 19. | subsidiary ledger of merchandise in store |
| 库存商品明细帐 |
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| 20. | 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。 |
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