subsidiary ledger

• 明细分类账，是总账的辅助账簿，按明细科目详细记录各项交易，用以补充总账中某一账户（如应收账款或应付账款）的详细资料。

A subsidiary ledger is a detailed accounting record that contains the individual accounts supporting a specific general ledger account, such as accounts receivable or accounts payable.

1. Detailed financial recordC1formal

   A subsidiary ledger is a group of similar accounts whose combined balances equal the balance in a specific general ledger account. It provides detailed information to support the control account.

   明细分类账

   • The accounts payable subsidiary ledger lists all individual vendor balances.
   • The accountant reconciled the subsidiary ledger with the general ledger control account.
   • Each customer has a separate record in the accounts receivable subsidiary ledger.