Precious business archives of merchants of ancient Huizhou——Business account books in Xianfeng Period;
珍贵的徽商经营档案——咸丰年间经商帐簿
Article 23 The account books to be established by a business are general chronological book and general ledger book.
第23条商业必须设置之帐簿，为普通序时帐簿及总分类帐簿。
General ledger books: those established to record all controlling accounts.
一总分类帐簿：为记载各统驭科目而设者。
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。
Ledger books: those recorded mainly on the basis of the types of the events.
二分类帐簿：以事项归属之会计科目为主而为记录者。
The left-hand side of an account or accounting ledger where bookkeeping entries are made.
记入簿记帐目的帐簿或分类帐的左方.
(in bookkeeping)enter(an item)in a ledger
（簿记）将（帐目）登入分类帐
Rring items from a day-book
（簿记）把日记帐过入（分类帐）
To enter(a sum)on the left - hand side of an account or accounting ledger.
记入借方把（一笔款项）记入帐簿或分类帐的左方
classified directory
ph.1. 分类电话号码簿
accounts payable subsidiary ledge
应付帐款明细分类帐
factory ledger controlling account
工厂分类帐统制帐户
accounts receivable subsidiary ledger
应收帐款明细分类帐
Aging of accounts receivable
应收帐款的帐龄分类
A book of original entry in a double-entry system, listing all transactions and indicating the accounts to which they belong.
分录簿复式簿记系统中登载原始账目的账本，记录下所有的交易，并表示出它们所归的专项分类帐
In the property account of a business account book, the name, type, price, quantity, and the location where relevant property is kept shall be indicated.
商业帐簿所记载之财物帐户，应载明其名称、种类、价格、数量及其存置地点。
accounting machine (incl. bookkeeping machines)
记帐机（包括簿记机）
the part of a phonebook that lists business products and services along with classified advertising.
列出商品、服务和分类广告的电话簿。
