subsidiary accounts receivable ledger
... purchase journal 购货日记账 subsidiary accounts receivable ledger 应收账款明细账 subsidiary accounts payable ledger 应付账款明细账 ...
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These customer's accounts are grouped together in a subsidiary ledger known as the accounts receivable ledger.
这些客户账户都放在名为应收账款分类账上的明细账上。
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In summary, employees who maintain the accounts receivable subsidiary ledger should not have ACCESS to cash receipts.
总而言之,负责记录应收账款明细账的员工不能涉足现金收支。
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