| 释义 |
ledger
ledg·er L0098700 (lĕj′ər)n.1. a. A book in which the monetary transactions of a business are posted in the form of debits and credits.b. A book to which the record of accounts is transferred as final entry from original postings.2. A slab of stone laid flat over a grave.3. A horizontal timber in a scaffold, attached to the uprights and supporting the putlogs.
[Middle English legger, breviary, probably from leggen, to lay; see ledge.]ledger (ˈlɛdʒə) n1. (Accounting & Book-keeping) accounting the principal book in which the commercial transactions of a company are recorded2. (Physical Geography) a flat horizontal slab of stone3. (Architecture) a horizontal scaffold pole fixed to two upright poles for supporting the outer ends of putlogs4. (Angling) angling a. a wire trace that allows the weight to rest on the bottom and the bait to float freelyb. (as modifier): ledger tackle. vb (Angling) (intr) angling to fish using a ledger[C15 legger book retained in a specific place, probably from leggen to lay1]
Ledger (ˈlɛdʒə) n (Biography) Heath(cliffe) Andrew. 1979–2008, Australian film actor. His films include The Patriot (2000), A Knight's Tale (2001) and Brokeback Mountain (2005)ledg•er (ˈlɛdʒ ɛr)
n. 1. an account book of final entry, in which business transactions are recorded. 2. a flat slab of stone laid over a grave. [1475–85; earlier legger book] ledger
Past participle: ledgered
Gerund: ledgering
| Present |
|---|
| I ledger | | you ledger | | he/she/it ledgers | | we ledger | | you ledger | | they ledger |
| Preterite |
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| I ledgered | | you ledgered | | he/she/it ledgered | | we ledgered | | you ledgered | | they ledgered |
| Present Continuous |
|---|
| I am ledgering | | you are ledgering | | he/she/it is ledgering | | we are ledgering | | you are ledgering | | they are ledgering |
| Present Perfect |
|---|
| I have ledgered | | you have ledgered | | he/she/it has ledgered | | we have ledgered | | you have ledgered | | they have ledgered |
| Past Continuous |
|---|
| I was ledgering | | you were ledgering | | he/she/it was ledgering | | we were ledgering | | you were ledgering | | they were ledgering |
| Past Perfect |
|---|
| I had ledgered | | you had ledgered | | he/she/it had ledgered | | we had ledgered | | you had ledgered | | they had ledgered |
| Future |
|---|
| I will ledger | | you will ledger | | he/she/it will ledger | | we will ledger | | you will ledger | | they will ledger |
| Future Perfect |
|---|
| I will have ledgered | | you will have ledgered | | he/she/it will have ledgered | | we will have ledgered | | you will have ledgered | | they will have ledgered |
| Future Continuous |
|---|
| I will be ledgering | | you will be ledgering | | he/she/it will be ledgering | | we will be ledgering | | you will be ledgering | | they will be ledgering |
| Present Perfect Continuous |
|---|
| I have been ledgering | | you have been ledgering | | he/she/it has been ledgering | | we have been ledgering | | you have been ledgering | | they have been ledgering |
| Future Perfect Continuous |
|---|
| I will have been ledgering | | you will have been ledgering | | he/she/it will have been ledgering | | we will have been ledgering | | you will have been ledgering | | they will have been ledgering |
| Past Perfect Continuous |
|---|
| I had been ledgering | | you had been ledgering | | he/she/it had been ledgering | | we had been ledgering | | you had been ledgering | | they had been ledgering |
| Conditional |
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| I would ledger | | you would ledger | | he/she/it would ledger | | we would ledger | | you would ledger | | they would ledger |
| Past Conditional |
|---|
| I would have ledgered | | you would have ledgered | | he/she/it would have ledgered | | we would have ledgered | | you would have ledgered | | they would have ledgered |
Thesaurus| Noun | 1. |  ledger - a record in which commercial accounts are recorded; "they got a subpoena to examine our books"account book, book of account, leger, bookrecord - a document that can serve as legal evidence of a transaction; "they could find no record of the purchase"cost ledger - ledger showing the accumulated costs classified in various waysgeneral ledger - the ledger that contains all of the financial accounts of a business; contains offsetting debit and credit accounts (including control accounts)subsidiary ledger - details of an account supporting the amount stated in the general ledgerdaybook, journal - a ledger in which transactions have been recorded as they occurredaccounting system, method of accounting, accounting - a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts | | 2. | ledger - an accounting journal as a physical object; "he bought a new daybook"daybookjournal - a record book as a physical object |
ledgernoun account book, book, record, accounts, register, journal, record book, daybook He kept detailed records in an accounts ledger.Translationsledger (ˈledʒə) noun the book of accounts of an office or shop. 分類帳 分类帐IdiomsSeeon the credit side (of the ledger)ledger
ledger1. a flat horizontal slab of stone 2. a horizontal scaffold pole fixed to two upright poles for supporting the outer ends of putlogs 3. Anglinga. a wire trace that allows the weight to rest on the bottom and the bait to float freely b. (as modifier): ledger tackle LedgerA wood strip nailed to the lower side of a girder to provide a bearing surface for joists.ledger[′lej·ər] (civil engineering) A main horizontal member of formwork, supported on uprights and supporting the soffit of the formwork. (engineering) The horizontal support for a scaffold platform. ledger  ledger, 2  ledger, 1 1. In formwork, a horizontal member which is supported by hangers or by upright posts and carries joists. 2. A horizontal member which is housed in the studs of balloon framing and carries joists. 3. In scaffolding, one of the horizontal members fastened to uprights which support the put-logs and which are at right angles to the wall; they carry the boards on which the workmen stand. 4. A flat slab of stone, such as that laid horizontally over a grave.Ledger
Related to Ledger: general ledger, Ledger balanceLedgerThe principal book of accounts of a business enterprise in which all the daily transactions are entered under appropriate headings to reflect the debits and credits of each account. Information that is contained in a ledger can be admitted into evidence in a lawsuit pursuant to the business record exception of the Hearsay rule. 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. ledger
General LedgerA record of all of a company's financial statements. It contains two columns: one for credits and one for debits. See also: Balance sheet.ledger the ACCOUNTING records that keep a note of a firm's day-to-day financial transactions with outside parties. For example, the purchases or CREDITORS ledger would show the value of raw materials or services purchased from each supplier, payments made to suppliers for these, and any amounts still owing to suppliers. Similarly, the sales or DEBTORS ledger would show the value of goods or services sold to each customer, amounts they have paid for these, and any amounts still owed by customers. In former times such ledger accounts took the form of bound ledgers in which entries were recorded by hand; nowadays they are generally kept as computer records. Fig. 50 shows the main ledger accounts. See DOUBLE-ENTRY ACCOUNTS.ledger
Related to ledger: general ledger, Ledger balanceSynonyms for ledgernoun account bookSynonyms- account book
- book
- record
- accounts
- register
- journal
- record book
- daybook
Synonyms for ledgernoun a record in which commercial accounts are recordedSynonyms- account book
- book of account
- leger
- book
Related Words- record
- cost ledger
- general ledger
- subsidiary ledger
- daybook
- journal
- accounting system
- method of accounting
- accounting
noun an accounting journal as a physical objectSynonymsRelated Words |