| 单词 | 帐簿 |
| 释义 | 〔audit〕An examined and verified account.审核及查证过的帐簿〔subentry〕An entry, such as one in an account, a catalog, or a reference work, that is included within a main entry.分项，副条目：如一帐簿中，目录中或参考书目中包括于一主条目之下的小条目〔debit〕To enter (a sum) on the left-hand side of an account or accounting ledger.记入借方：把（一笔款项）记入帐簿或分类帐的左方〔debit〕The left-hand side of an account or accounting ledger where bookkeeping entries are made.帐簿上的借方：记入簿记帐目的帐簿或分类帐的左方〔debit〕An entry of a sum in the debit or left-hand side of an account.借方帐目：记载在借项中或帐簿左边的一笔款项 |
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