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总分类帐户与明细分类帐户的平行登记

Chinese translation: posting parallel journal entries to the general and subsidiary ledgers


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:总分类帐户与明细分类帐户的平行登记
Chinese translation:posting parallel journal entries to the general and subsidiary ledgers
Entered by: Somsak Patradoon
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06:17 May 5, 2005
English to Chinese translations [PRO]
Accounting
English term or phrase: 总分类帐户与明细分类帐户的平行登记
In an accounting context.
albertdeng
Local time: 09:18
posting parallel journal entries to the general and subsidiary ledgers
Explanation:
An entry in the subsidiary (Debtors or Creditors) ledger is part of an entry to the General Ledger. Both entries are in fact one and the same, except one goes into the subsidiary ledger but the other into the General Ledger. Both entries must be made, usually one after another, in a manual acccounting system. Entries to the ledgers are made from the journals. Some manual accounting systems such as Kalamazoo or Readyforms places one sheet of journal page on top of at least one other (page). Every page except the bottom one has a carbon copy. When one line of entry is written in a journal, it automatically posts to both a general ledger account and the relevant subsidiary ledger.
Selected response from:

Somsak Patradoon
Australia
Local time: 07:18
Grading comment
Thank you.
4 KudoZ points were awarded for this answer



Summary of answers provided
5posting parallel journal entries to the general and subsidiary ledgers
Somsak Patradoon


  

Answers


12 hrs   confidence: Answerer confidence 5/5
总分类帐户与明细分类帐户的平行登记
posting parallel journal entries to the general and subsidiary ledgers


Explanation:
An entry in the subsidiary (Debtors or Creditors) ledger is part of an entry to the General Ledger. Both entries are in fact one and the same, except one goes into the subsidiary ledger but the other into the General Ledger. Both entries must be made, usually one after another, in a manual acccounting system. Entries to the ledgers are made from the journals. Some manual accounting systems such as Kalamazoo or Readyforms places one sheet of journal page on top of at least one other (page). Every page except the bottom one has a carbon copy. When one line of entry is written in a journal, it automatically posts to both a general ledger account and the relevant subsidiary ledger.


    Reference: http://www.armsoft.am/soft_a.html
Somsak Patradoon
Australia
Local time: 07:18
Specializes in field
Native speaker of: Native in ThaiThai, Native in ChineseChinese
PRO pts in category: 32
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