会计英语词汇漫谈-3
Ledgers 在簿记上是分类帐的意思，可以和其他词汇搭配，构成许多会计词汇。如ledger 1 accounts（分类帐户）、general ledger（总分类帐）、subsidiary ledger（明细分类帐）等。例如：
1、 Ledger accounts are used to record business transactions' effect on an accounting 3 entity 4.
分类帐户被用来记录交易对会计主体的影响。
2、A ledger account is simply a record of changes （increase and decrease）and balances in value of a specific accounting item.
分类帐户不过是特定会计项目价值的变动（增加与减少）和结余的记录。
3、The general ledger is the book used to list all the accounts established by an organization.
总分类帐是一本列出一个单位所设立的全部帐户的帐本。
4、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。
5、The advantages of subsidiary ledger are as following：（1）reduces ledger detail ；（2）permits better division of labor；（3）permits a different sequence of accounts；（4）permits better internal control。
明细分类帐的优点如下；（1）减少分类帐的细节；（2）使劳动分工更合理；（3）允许不同的帐户排序（4）便于更好地内部控制。
Journal 比较常用的意思是“日记、日志；杂志、刊物”，如keep a journal （记日志）、a ship's journal (航海日志)，a monthly journal (月刊)，单词 diary 也有“日记”的意思，但journal 比 diary 更强调“正式记录”。Journal 在会计词汇上的意思是“日记帐”。例如：
1、In a western accounting system ,the information about each business transaction is initially 5 recorded in an accounting record called a Journal.
在西方会计体系中，有关每笔经济交易的资料最初是记在一本叫做“日记帐”的会计帐上。
2、A journal is a chronological(arrange in order of time ) record of business transactions.
日记帐是对经济交易的序时（即按时间的顺序）记录。
3、In a journal entry, the debits 6 and credits for given transaction are recorded together, but when the transaction is recorded in the ledger, the debits and credits are entered in different accounts.
在日记帐上记帐时，既定交易的借方和贷方一起被记录，但在分类帐记录中，一笔交易的借方和贷方进入不同的帐户中。
4、A journal may be a general journal or it may be a group of special journals.
日记帐可以是一本通用日记帐，也可以是一组特种日记帐。
- The young man bowed his head and bent over his ledger again.那个年轻人点头应诺，然后又埋头写起分类帐。
- She is a real accountant who even keeps a detailed household ledger.她不愧是搞财务的，家庭分类账记得清楚详细。
- The ledgers and account books had all been destroyed. 分类账本和账簿都被销毁了。 来自《简明英汉词典》
- The ledgers had all been destroyed. 账簿都被销毁了。 来自辞典例句
- A job fell vacant in the accounting department.财会部出现了一个空缺。
- There's an accounting error in this entry.这笔账目里有差错。
- The country is no longer one political entity.这个国家不再是一个统一的政治实体了。
- As a separate legal entity,the corporation must pay taxes.作为一个独立的法律实体，公司必须纳税。
- The ban was initially opposed by the US.这一禁令首先遭到美国的反对。
- Feathers initially developed from insect scales.羽毛最初由昆虫的翅瓣演化而来。