general ledger ["d?en?r?l ?led??]

音標：/d??n?r?l/ /led??r/

基本翻譯：總賬

速記技巧：general（一般的）+ ledger（賬目）＝總賬

例句：The general ledger includes all the accounts of the company. 總賬包括公司的所有賬戶。

General Ledger（總分類賬）這個詞的詞源可以追溯到拉丁語和英語。它最初的意思是“總賬本”，用于記錄公司的所有收入和支出。這個詞的詞形變化主要依賴于其所在的上下文和用途。

變化形式：

1. General Ledger（總分類賬）：這是最常用的形式，用于表示公司或組織的總賬本，用于記錄所有收入和支出。

2. Ledger（分類賬）：這個詞通常用于表示個人或小型組織的分類賬，用于記錄個人或小企業的收入和支出。

相關單詞：

1. Account（賬戶）：與總分類賬相關的單詞，表示一個賬戶，通常用于記錄收入和支出。

2. Balance Sheet（資產負債表）：這個詞用于表示公司的資產負債表，它顯示了公司的資產、負債和所有者權益。

3. Journal Entry（日記分錄）：這個詞用于表示在總分類賬中記錄一筆交易，通常包括收入和支出的分錄。

4. Subsidiary Ledger（輔助分類賬）：這個詞用于表示一個輔助分類賬，用于記錄特定部門或項目的收入和支出。

5. Trial Balance（試算平衡表）：這個詞用于表示一個試算平衡表，它顯示了總分類賬中所有賬戶的余額。

以上這些單詞都是與總分類賬相關的詞匯，它們在會計和財務領域中非常重要。

General Ledger常用短語：

1. Balance Sheet資產負債表

2. Profit and Loss Account利潤表

3. Trial Balance試算平衡表

4. Sub-total小計

5. Grand Total總計

6. Journal Voucher記賬憑證

7. Posting記賬

8. Clearing Account結算賬戶

雙語例句：

1. The general ledger was used to keep track of all the transactions of the company.

（使用總分類賬來記錄公司的所有交易。）

2. The balance sheet showed the company"s financial position at the end of the year.

（資產負債表顯示了公司在年底的財務狀況。）

3. The profit and loss account showed the company"s income and expenses for the period.

（利潤表顯示了公司在該期間的收入和支出。）

4. The sub-total of all accounts was the total of all transactions recorded in the general ledger.

（所有賬戶的小計是總分類賬中記錄的所有交易的總和。）

5. The clearing account was used to clear all the transactions between the company and its suppliers and customers.

（結算賬戶用于清結公司與其供應商和客戶之間的所有交易。）

6. The grand total of all accounts was the total of all transactions recorded in the general ledger and included all income and expenses.

（所有賬戶的總和是總分類賬中記錄的所有交易的總和，包括所有收入和支出。）

7. The journal voucher was used to record all financial transactions in the general ledger.

（記賬憑證用于在總分類賬中記錄所有的財務交易。)

英文小作文：

Accounting is an essential part of business operations, and the general ledger is one of its key tools. The general ledger is a central record of all financial transactions conducted by a business, whether they are income, expenses, deposits, withdrawals, or transfers between accounts. It provides a clear and comprehensive view of a business"s financial position, enabling managers to make informed decisions about their operations and investments.

The general ledger is also an essential tool for auditing purposes, as it provides a reliable record of financial transactions that can be verified by external parties. By maintaining a consistent accounting system and following good accounting practices, businesses can ensure that their financial records are accurate and reliable, which is crucial for maintaining trust with their stakeholders.

Throughout business operations, it is essential to keep track of financial transactions in order to maintain accurate records and ensure that financial reporting is reliable and accurate. The general ledger plays a crucial role in this process, providing a central repository for all financial information that can be easily accessed and analyzed by management and external parties alike.