ledger 音標拼音: [l'ɛdʒɚ]
n . 分類帳,分戶總帳,底帳,橫木
分類帳,分戶總帳,底帳,橫木
ledger 帳
ledger n 1 :
a record in which commercial accounts are recorded ; "
they got a subpoena to examine our books " [
synonym : {
ledger },
{
leger }, {
account book }, {
book of account }, {
book }]
2 :
an accounting journal as a physical object ; "
he bought a new daybook " [
synonym : {
daybook }, {
ledger }]
Ledger \
Ledg "
er \(
l [
e ^]
j "[~
e ]
r ),
n . [
Akin to D .
legger layer ,
daybook (
fr .
leggen to lay ,
liggen to lie ),
E .
ledge ,
lie .
See {
Lie }
to be prostrate .]
1 .
A book in which a summary of accounts is laid up or preserved ;
the final book of record in business transactions ,
in which all debits and credits from the journal ,
etc .,
are placed under appropriate heads .
[
Written also {
leger }.]
[
1913 Webster ]
2 . (
Arch .)
(
a )
A large flat stone ,
esp .
one laid over a tomb . --
Oxf .
Gloss .
(
b )
A horizontal piece of timber secured to the uprights and supporting floor timbers ,
a staircase ,
scaffolding ,
or the like .
It differs from an intertie in being intended to carry weight . [
Written also {
ligger }.]
[
1913 Webster ]
{
Ledger bait },
fishing bait attached to a floating line fastened to the bank of a stream ,
pond ,
etc . --
Walton .
--
J .
H .
Walsh .
{
Ledger blade },
a stationary shearing blade in a machine for shearing the nap of cloth .
{
Ledger line }.
See {
Leger line },
under 3d {
Leger },
a .
{
Ledger wall } (
Mining ),
the wall under a vein ;
the foot wall .
--
Raymond .
[
1913 Webster ]
75 Moby Thesaurus words for "
ledger ":
Domesday Book ,
account ,
account book ,
accounts payable ledger ,
accounts receivable ledger ,
address book ,
adversaria ,
album ,
annual ,
appointment calendar ,
appointment schedule ,
balance sheet ,
bank ledger ,
bankbook ,
bill ,
bill of fare ,
bill of lading ,
blankbook ,
blotter ,
books ,
calendar ,
card ledger ,
carte ,
cashbook ,
catalog ,
classified catalog ,
commonplace book ,
cost card ,
cost ledger ,
cost sheet ,
court calendar ,
daybook ,
desk calendar ,
diary ,
diptych ,
docket ,
engagement book ,
factory ledger ,
inventory ,
invoice ,
journal ,
log ,
logbook ,
loose -
leaf notebook ,
manifest ,
memo book ,
memorandum book ,
memory book ,
menu ,
notebook ,
pad ,
passbook ,
petty cashbook ,
pocket notebook ,
pocketbook ,
police blotter ,
purchase ledger ,
record book ,
register ,
registry ,
sales journal ,
sales ledger ,
scrapbook ,
scratch pad ,
spiral notebook ,
statement ,
stock ledger ,
stores ledger ,
suspense ledger ,
table ,
tablet ,
triptych ,
workbook ,
writing tablet ,
yearbook LEDGER ,
commerce ,
accounts ,
evidence .
A book in which are inscribed the names of all persons dealing with the person who keeps it ,
and in which there is a separate account ,
composed generally of one or more pages for each .
There are two parallel columns ,
on one of which the party named is the debtor ,
and on the other the creditor ,
and presents a ready means of ascertaining the state of the account .
As this book is a transcript from the day book or journal ,
it ,
is not evidence per se .
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