Ledger includes general ledger, subsidiary ledger, cash book, and petty cash book.

分类帐包括总分类帐，明细分类帐，银行日记帐及现金日记帐。

It controls the subsidiary ledger.

它控制子分类帐。

A separate account for each type of merchandise is maintained in a subsidiary ledger.

在明细账中，对每种商品都要单独设立账户。

Further simplification of the general ledger is brought about by the use of subsidiary ledger.

使用明细分类帐使总分类帐更加简化明了。

Further simplification of the general ledger is brought about by the use of subsidiary ledger.

使用明细分类账使总分类帐更加简化明了。