Meaning of word 明细账
Writing Sheet
Word
Pinyin míng xì zhàng
Phonetic Notation ㄇㄧㄥˊ ㄒㄧˋ ㄓㄤˋ
word Meaning

◎ 明细账 míngxìzhàng

[subsidiary ledger] 按明细分类账户登记的账簿叫做明细分类账,简称“明细账”

Meaning in Internet

明细账

  • 明细账也称明细分类账,是按明细分类账户开设的、用来分类登记某类经济业务详细情况、提供明细核算资料的账簿。总分类账和明细分类账，统称分类账，是按照账户对经济业务进行分类核算和监督的账簿。