| 单词 | nominal ledger | 
| 释义 | > as lemmasnominal ledger   nominal ledger  n. Accounting a ledger containing nominal accounts; (now usually) a ledger containing both nominal and real accounts (cf. general ledger n. at general adj. and n. Compounds 2). ΚΠ 1911    E. E. Spicer  & E. C. Pegler Pract. Auditing Index 723  				Nominal ledger, see Impersonal Ledger. 1978    J. Kellock Elem. Accounting i. 9  				Real Accounts recorded in the Impersonal Ledger which also may be referred to as the Nominal Ledger. 1991    What Personal Computer Dec. 137/1  				Double entry, an accounting system that balances each transaction in the nominal ledger with another equal and opposite transaction. < as lemmas | 
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