| 释义 |
controlling account
释义
统驭帐户；[会计] 控制帐户
例句
1·Neither should we credit the accounts receivable controlling account in the general ledger.
我们也不能直接冲减总账中应收账款汇总账户。
2·The general ledger account ACTS as a controlling account , and the subsidiary ledger must agree with the control.
总分类账起统制账户的作用，明细分类账必须与其保持一致。
3·Any group of similar accounts may be removed from the general ledger and a controlling account substituted for it.
任何类似的账户都可以从总分类账中剔出，以统制账户取而代之。
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