文档介绍：LESSON FIVE
LEDGER ACCOUNTS
New Words, Phrases and Special Terms
Ledger 总账分类账
A collection of accounts of similar type. Traditionally a ledger was a large book with separate pages for each account.
In modern systems , ledgers may consist of separate cards puter records.
New Words, Phrases and Special Terms
The mon ledgers are the nominal ledger containing the impersonal accounts, the debtors (or sales) ledger containing the accounts of anization’s customers , and the creditors’(or purchases ) ledger containing the accounts of anization’s supplies.
New Words, Phrases and Special Terms
Nominal ledger 名义账户(general ledger 总账)
The ledger containing the nominal accounts(名义账户) and real accounts (实账户) necessary to prepare the accounts of anization.
This ledger is distinguished from the personal ledgers, such as the debtors’ ledger(债务人分类账,销售分类账) and creditors’ ledger(债权人分类账), which contain the accounts of customers and supplies respectively.
New Words, Phrases and Special Terms
Nominal account 名义账户
A ledger account that is not a personal account in that it bears the name of a concept , . light and heat, bad debts, investments, etc., rather than the name of a person .
These accounts are normally grouped in the nominal ledger.
New Words, Phrases and Special Terms
Personal account 业主往来账户
Accounts used to record transactions with persons , for example , debtors and creditors.
New Words, Phrases and Special Terms
Real accounts 实账户
A ledger account for some types of property (. land and buildings , plant , investments, stock) to distinguish it from a nominal account, which would be for revenue or expense items (. sales, motor expenses, discount received, etc.)
This distinction is now largely obsolete (陈旧的,作废的)and both sets of accounts are maintained in the same ledger, usually referred to as the nominal ledger.
New Words, Phrases and Special Terms
Debit 借方
An entry on the left-hand side of an account in double-entry book-keeping that increases either the as