会计总账和明细账究竟有何区别?
的有关信息介绍如下:
术语解释:
A sub-ledger or subsidiary ledger provides the details that make up the balance of specific general ledger accounts.Because general ledger accounts only provide an ending balance for each particular account, a subsidiary ledger is used to provide the details that result in that general ledger balance.
明细账为构成特定总账科目的余额提供详细资料。因为总账中只显示每个一级科目的期末余额,而明细账可以为总分类账的余额构成提供详细细息。
明细账是根据总账科目所属的明细科目设置的,用于分类登记某一类经济业务事项,提供有关明细核算资料。
以“应收账款”为例,说明下总账与明细账的区别
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