a controlling account的意思|示意

The general ledger account ACTS as a controlling account, and the subsidiary ledger must agree with the control.

总分类账起统制账户的作用，明细分类账必须与其保持一致。

Any group of similar accounts may be removed from the general ledger and a controlling account substituted for it.

任何类似的账户都可以从总分类账中剔出，以统制账户取而代之。

The total of the account balances in a subsidiary ledger are equal to the balance in the general ledger controlling account.

明细分类账户的余额之和等于总分类账中其统驭性账户的余额。

Single order production type plays a great role in industry on account that the complicated production variation leads to its complication and difficulty in production planning and controlling.

单件订货生产类型在整个工业中占很大的比重，由于复杂多变的生产特点，造成其生产计划与控制的复杂化和困难化。

As a result, the total cost of the remaining job cost sheets in the subsidiary Job Cost Ledger continues to equal the debit balance in the Goods in Process controlling account.

批次成本分类账中剩下的成本计算单上的成本总额仍与在产品账户的数额相等。