general ledger
general ledger 总分类账；总分户账 用于描述概括整个财务账目的账簿或其他文书的会计术语。总分类账是整个试算表和财务报表的根据，包括每一资产、负债、收益和费用的独立账户。 (→ledger)
Search Results for: LEDGER
ledger
ledger (lej-[schwa]r). 1. A book or series of books used for recording financial transactions in the form of debits and credits. — Also termed general ledger. [Cases: Evidence 354(5). C.J.S. Evidence § 941.] 2. Archaic. A resident ambassador or agent. — Also termed (in sense 2) leger; lieger.
journal
journal. 1. A book or record kept, usu. daily, as of the proceedings of a legislature or the events of a ship’s voyage. — Also termed log; logbook. See MINUTES(2). 2. Accounting. In double-entry bookkeeping, a book in which original entries are recorded before being transferred to a ledger. 3. A periodical or magazine, esp.
suretyship
suretyship. 1. The legal relation that arises when one party assumes liability for a debt, default, or other failing of a second party. • The liability of both parties begins simultaneously. In other words, under a contract of suretyship, a surety becomes a party to the principal obligation. — Also termed (archaically) pledgery. [Cases: Principal
debit
debit. 1. A sum charged as due or owing. 2. In bookkeeping, an entry made on the left side of a ledger or account, noting an increase in assets or a decrease in liabilities. 3. An account balance showing that something remains due to the holder of the account. Cf. CREDIT(6).
nomina debitorum
nomina debitorum (nahm-[schwa]-n[schwa] deb-i-tor-[schwa]m). [Latin “entries (in a ledger) of names of debtors”] Roman law. Records of debt. See NOMEN TRANSCRIPTICIUM.