
ledger
词源
源自中古英语 'legger' 或 'lygger',可能与古英语 'licgan'(意为'躺'或'放置')有关,反映了账本作为记录工具的功能。
noun
❶ 一种用于记录财务交易的账簿或账本,通常包含收入、支出和余额等详细信息。
“The accountant updated the company's ledger every month.”
(会计每月更新公司的总账。)
“She checked the ledger to see if the payment had been recorded.”
(她查看了账本,确认付款是否已记录。)
❶ 在建筑中,指水平放置的支撑梁或横木,用于固定其他结构部件。
“The builder installed a ledger to support the deck.”
(建筑工人安装了横梁以支撑平台。)
“The ledger board was securely attached to the house.”
(横木板被牢固地固定在房屋上。)
常见短语
general ledger — 指企业或组织中记录所有财务交易的总账,是会计系统中的核心部分。
“The general ledger provides a complete overview of the company's financial transactions.”
(总账提供了公司所有财务交易的完整概览。)
ledger balance — 指账本上记录的账户余额,可能与实际可用余额有所不同。
“The ledger balance showed $5,000, but the available balance was less due to pending transactions.”
(账本余额显示为5000美元,但由于未完成交易,可用余额较少。)