好词典

ledger

UK //ˈlɛdʒə//US //ˈlɛdʒər//

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。)

同义词:account book, record book, logbook, journal, register

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。)