How do you use "ledger" in a sentence?

The forensic accountant discovered several irregular entries in the company's general ledger dating back to 2019. Blockchain operates as a distributed ledger, recording transactions across a network of computers without a central authority. Every purchase and sale must be entered into the nominal ledger before the quarterly accounts can be prepared.

ledger

Advanced Vocabulary Word British ★★☆☆☆ Uncommon Formal

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意味: A book or digital record in which financial transactions are systematically recorded, forming the principal record of a business's accounts.

系统地记录财务交易的账簿或数字记录，构成企业会计的主要记录。

Un libro o registro digital en el que se anotan sistemáticamente las transacciones financieras, constituyendo el registro principal de las cuentas de una empresa.

財務取引を体系的に記録する帳簿またはデジタル記録であり、企業の会計における主要な記録を構成する。

재무 거래를 체계적으로 기록하는 장부 또는 디지털 기록으로, 기업 회계의 주요 기록을 구성한다.

The ledger is the backbone of double-entry bookkeeping, where every transaction is recorded as both a debit and a credit. In traditional accounting, the general ledger contains all accounts — assets, liabilities, equity, revenue, and expenses. With the rise of blockchain technology, 'distributed ledger' has entered mainstream usage, referring to a decentralised database shared across multiple sites or institutions. Common collocations include 'general ledger,' 'nominal ledger,' and 'distributed ledger technology.'

总账是复式记账法的核心，每笔交易都同时记录为借方和贷方。在传统会计中，总账包含所有账户——资产、负债、权益、收入和支出。随着区块链技术的兴起，'distributed ledger'（分布式账本）已进入主流用语，指在多个站点或机构之间共享的去中心化数据库。常见搭配包括'general ledger'、'nominal ledger'和'distributed ledger technology'。

El libro mayor es la columna vertebral de la contabilidad por partida doble, donde cada transacción se registra como un débito y un crédito. En la contabilidad tradicional, el libro mayor general contiene todas las cuentas: activos, pasivos, patrimonio neto, ingresos y gastos. Con el auge de la tecnología blockchain, 'distributed ledger' (libro de contabilidad distribuido) ha pasado al uso común, en referencia a una base de datos descentralizada compartida entre múltiples sedes o instituciones. Las colocaciones habituales incluyen 'general ledger', 'nominal ledger' y 'distributed ledger technology'.

元帳は複式簿記の根幹であり、すべての取引が借方と貸方の両方に記録される。伝統的な会計では、総勘定元帳にすべての勘定——資産・負債・資本・収益・費用——が含まれる。ブロックチェーン技術の台頭に伴い、'distributed ledger'（分散型台帳）という用語が一般に浸透し、複数の拠点や機関で共有される分散型データベースを指す。よく使われる共起表現に'general ledger'、'nominal ledger'、'distributed ledger technology'がある。

원장(ledger)은 복식부기의 근간으로, 모든 거래가 차변과 대변 양쪽에 기록된다. 전통적 회계에서 총계정원장(general ledger)에는 자산·부채·자본·수익·비용 등 모든 계정이 포함된다. 블록체인 기술의 부상과 함께 '분산원장(distributed ledger)'이 일반적으로 사용되기 시작했으며, 이는 여러 지점이나 기관에 걸쳐 공유되는 탈중앙화된 데이터베이스를 의미한다. 일반적인 연어로는 'general ledger(총계정원장),' 'nominal ledger(명목계정원장),' 'distributed ledger technology(분산원장 기술)'가 있다.

例文

The forensic accountant discovered several irregular entries in the company's general ledger dating back to 2019.
法务会计师在公司总账中发现了多笔可追溯到2019年的异常记录。
El contable forense descubrió varias anotaciones irregulares en el libro mayor general de la empresa que se remontaban a 2019.
法廷会計士は、2019年にまで遡る複数の不正な記帳を会社の総勘定元帳で発見した。
법정 회계사는 2019년까지 거슬러 올라가는 여러 건의 부정 기록을 회사의 총계정원장에서 발견했다.
Blockchain operates as a distributed ledger, recording transactions across a network of computers without a central authority.
区块链作为分布式账本运行，在没有中央权威机构的情况下跨计算机网络记录交易。
La cadena de bloques (blockchain) funciona como un libro de contabilidad distribuido, registrando transacciones a través de una red de ordenadores sin una autoridad central.
ブロックチェーンは分散型台帳として機能し、中央の管理機関なしにコンピューターネットワーク全体で取引を記録する。
블록체인은 분산원장으로 기능하며, 중앙 관리 기관 없이 컴퓨터 네트워크 전체에 걸쳐 거래를 기록한다.
Every purchase and sale must be entered into the nominal ledger before the quarterly accounts can be prepared.
每笔购买和销售都必须在季度报表编制之前录入名义账簿。
Cada compra y cada venta deben asentarse en el libro mayor nominal antes de que puedan prepararse las cuentas trimestrales.
四半期決算の作成前に、すべての売買を名目勘定元帳に記入しなければならない。
분기 결산을 준비하기 전에 모든 매입·매출 거래를 명목계정원장에 기입해야 한다.

発音

使い方ガイド

場面: accounting, finance, technology

トーン: neutral

起源と歴史

From Middle English legger or ligger, meaning a book that lies permanently in one place (from 'lie' or 'lay'), as opposed to portable journals. The accounting sense became established in the 16th century.

文化的背景

Era: Modern

Generation: All ages

Social background: Universal

このトピックの他の表現

intuitive ★★★★★ Based on or proceeding from instinctive feeling rather th... reckless ★★★★★ Heedless of danger or the consequences of one's actions; ... impulsive ★★★★★ Acting or done without forethought, driven by a sudden ur... spontaneous ★★★★★ Occurring or arising naturally and without external cause... calculated ★★★★★ Done with full awareness and intention; carefully planned... deliberate ★★★★★ Done consciously and intentionally rather than by acciden...