general ledger

general ledger ["dʒenərəl ˈledʒə]

音标：/dʒɛnərəl/ /ledʒər/

基本翻译：总账

速记技巧：general（一般的）+ ledger（账目）＝总账

例句：The general ledger includes all the accounts of the company. 总账包括公司的所有账户。

General Ledger（总分类账）这个词的词源可以追溯到拉丁语和英语。它最初的意思是“总账本”，用于记录公司的所有收入和支出。这个词的词形变化主要依赖于其所在的上下文和用途。

变化形式：

1. General Ledger（总分类账）：这是最常用的形式，用于表示公司或组织的总账本，用于记录所有收入和支出。

2. Ledger（分类账）：这个词通常用于表示个人或小型组织的分类账，用于记录个人或小企业的收入和支出。

相关单词：

1. Account（账户）：与总分类账相关的单词，表示一个账户，通常用于记录收入和支出。

2. Balance Sheet（资产负债表）：这个词用于表示公司的资产负债表，它显示了公司的资产、负债和所有者权益。

3. Journal Entry（日记分录）：这个词用于表示在总分类账中记录一笔交易，通常包括收入和支出的分录。

4. Subsidiary Ledger（辅助分类账）：这个词用于表示一个辅助分类账，用于记录特定部门或项目的收入和支出。

5. Trial Balance（试算平衡表）：这个词用于表示一个试算平衡表，它显示了总分类账中所有账户的余额。

以上这些单词都是与总分类账相关的词汇，它们在会计和财务领域中非常重要。

General Ledger常用短语：

1. Balance Sheet资产负债表

2. Profit and Loss Account利润表

3. Trial Balance试算平衡表

4. Sub-total小计

5. Grand Total总计

6. Journal Voucher记账凭证

7. Posting记账

8. Clearing Account结算账户

双语例句：

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

（使用总分类账来记录公司的所有交易。）

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

（资产负债表显示了公司在年底的财务状况。）

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

（利润表显示了公司在该期间的收入和支出。）

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

（所有账户的小计是总分类账中记录的所有交易的总和。）

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

（结算账户用于清结公司与其供应商和客户之间的所有交易。）

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

（所有账户的总和是总分类账中记录的所有交易的总和，包括所有收入和支出。）

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

（记账凭证用于在总分类账中记录所有的财务交易。)

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.