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单词 nominal ledger
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nominal 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.
extracted from nominaladj.n.
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