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单词 general ledger
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general ledger
general ledger n. Accounting a ledger or other accounting device which is the main accounting record of an organization, containing nominal and real accounts (cf. nominal ledger n. at nominal adj. and n. Compounds).
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society > trade and finance > management of money > keeping accounts > account or statement of > [noun] > account book > ledger
ledger-book1553
ledger1588
great book1621
post-book1714
general ledger1732
1732 Hist. Reg. No. 68. 264 When the Proprietors paid in upon their Shares, to give them Credit in the Stock Ledgers, and a General Ledger.
1882 Cent. Mag. Mar. 773/2 The general ledger contains a summary of the entire business.
1957 Economist 2 Nov. 418 An extremely versatile accounting machine... Sales, purchase, and general ledgers—..it will do them all!
2004 N.Y. Times (National ed.) 15 Aug. iv. 9/4 (advt.) Senior Accountant... Reconcile AP, Payroll and AR subledger systems with general ledger.
extracted from generaladj.n.
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