• n. 总帐，分户总帐；[会计] 分类帐；帐簿；底帐；（手脚架上的）横木
• n. (Ledger)人名；(英)莱杰

来自PIE*legh,放置，词源同lay,lager,插入字母d.原指教堂放在固定位置的祷告书。后引申词义帐本，帐目表，因帐目表通常放在固定的安全位置，同时也因为帐目表的重要性。

ledger

ledger: [15] Etymologically, a ledger is a book that ‘lies’ in one place. The term was used in 15th- and 16th-century English with various specific applications, including a ‘large copy of the Breviary’ (the Roman Catholic service book), and a ‘large register or record-book’ – both big volumes that would not have been moved around much – but it finally settled on the ‘main book in the set of books used for keeping accounts’. It probably comes from Dutch legger or ligger, agent nouns derived respectively from leggen ‘lay’ and liggen ‘lie’ (relatives of English lay and lie).
=> lay, lie

ledger (n.)

"account book," c. 1400, from leggen "to place, lay" (see lay (v.)). Originally a book that lies permanently in a place (especially a large copy of a breviary in a church). Sense of "book of accounts" is first attested 1580s, short for ledger-book (1550s).

1. The young man bowed his head and bent over his ledger again.

那个年轻人点头应诺,然后又埋头写起分类帐.

来自辞典例句

2. The ledger account is basis set the general ledger.

总分类账户是指根据总分类科目设置的.

来自互联网

3. General ledger books: those established to record all controlling accounts.

一总分类帐簿: 为记载各统驭科目而设者.

来自互联网

4. A record of financial transactions kept in a ledger.

在分类帐中保存的财务来往记录.

来自互联网

5. C 1 : Will I be doing any posting of this ledger?

这些分类帐,我要不要登帐?

来自互联网