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| 21. | It controls a subsidiary ledger called Job Cost Ledger, which contains a job cost sheet. |
| 该账户下辖一名目批次成本的明细分类账户,其下有一批次成本计算表, |
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| 22. | 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。 |
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| 23. | Posting goes to the general ledger and to the accounts receivable subsidiary ledger, which lists each |
| 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。 |
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| 24. | controlling account would no longer be in balance with the total of the numerous customers' accounts in the subsidiary |
| 如果我们仅对应收账款汇总账户冲减预计坏账额,这个汇总账户将无法与所有客户明细账户的加总数一致。 |
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| 25. | 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。 |
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| 26. | Amounts in the sales journal are posted to the subsidiary ledger daily to keep a current record ol the |
| 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。 |
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| 27. | In summary, employees who maintain the accounts receivable subsidiary ledger should not have access to |
| 总而言之,负责记录应收账款明细账的员工不能涉足现金收支。 |
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| 28. | Details of the individual overhead costs are then accumulated in a subsidiary ledger. |
| 企业一般设置一"制造费用"账户,各组成项目在明细分类账中记录。 |
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| 29. | The accounts receivable subsidiary ledger is the main device for ensuring that the company collects from |
| 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。 |
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| 30. | accounts receivable controlling account in the general ledger (and to the customer's account in the subsidiary |
| 对应的会计分录包括贷记总账中应收账款汇总账户(同时贷记明细账中该客户的应收账款账户),并借记相对应的坏账准备。 |
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