subsidiary ledger accounts

基本解釋

Posting the entries in the journals into the general ( and the subsidiary) ledger accounts.
將日記賬中的分錄過賬到縂賬（和明細(xì)帳中）。
moneyleung.blog.163.com
Use the purchases journal, the cash disbursements journal, and the accounts payable subsidiary ledger.
使用進(jìn)貨日記賬，現(xiàn)金支付日記賬，和應(yīng)付款明細(xì)分類賬。
dict.site
These customer's accounts are grouped together in a subsidiary ledger known as the accounts receivable ledger .
這些客戶賬戶都放在名爲(wèi)應(yīng)收賬款分類賬上的明細(xì)賬上。