Accounts payable subsidiary ledger 由各个供应商的单个账户组成的分类账
subsidiary accounts receivable ledger 应收账款明细账
Accounts receivfit subsidiary ledger 由各个顾客的单个账户组成的分类账
Use the purchases journal, the cash disbursements journal, and the accounts payable subsidiary ledger.
使用进货日记账，现金支付日记账，和应付款明细分类账。
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。
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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