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Boston ledger - перевод на Английский
бухгалтерский учет
Бостонская [прогрессивная] бухгалтерская книга (форма главной книги, которая принята почти повсеместно в банковской практике; вместо отведения на каждый счет по одной странице, в ней пишут названия счетов (обычно 20 или 30 на странице) в алфавитном порядке вертикально вниз (с промежутками, по необходимости, для последующего внесения названий новых счетов), дни проставляются горизонтально на всю ширину разворота двух страниц, колонка по каждому разделена на две части: дебет и кредит; ее преимущество заключается в том, что она позволяет немедленно узнавать остаток по каждому счету, быстро вносить информацию и корректировки, экономит место; ее недостатком является негибкость, необходимость частого обновления (т. к. на развороте умещается не так много дней, изменяются названия счетов и т. п.))
синоним
![British]] tactical evaluation of Boston in 1775](https://commons.wikimedia.org/wiki/Special:FilePath/Boston, 1775bsmall1.png?width=200 "British]] tactical evaluation of Boston in 1775")
![''Boston, as the Eagle and the Wild Goose See It'', an 1860 photograph by [[James Wallace Black]], was the first recorded aerial photograph](https://commons.wikimedia.org/wiki/Special:FilePath/Boston, as the Eagle and the Wild Goose See It.jpg?width=200 "''Boston, as the Eagle and the Wild Goose See It'', an 1860 photograph by [[James Wallace Black]], was the first recorded aerial photograph")
![[[Downtown Boston]] from [[Dorchester Heights]] in 1841](https://commons.wikimedia.org/wiki/Special:FilePath/Boston-view-1841-Havell.jpeg?width=200 "[[Downtown Boston]] from [[Dorchester Heights]] in 1841")
![Back Bay]] neighborhood](https://commons.wikimedia.org/wiki/Special:FilePath/Boston Back Bay reflection.jpg?width=200 "Back Bay]] neighborhood")
![Vietnamese]] restaurants.](https://commons.wikimedia.org/wiki/Special:FilePath/Boston Chinatown Paifang.jpg?width=200 "Vietnamese]] restaurants.")
![Boston Police]] cruiser on [[Beacon Street]]](https://commons.wikimedia.org/wiki/Special:FilePath/Boston Police cruiser on Beacon Street.jpg?width=200 "Boston Police]] cruiser on [[Beacon Street]]"){kind=tracking}
![Symphony Hall]] at 301 Massachusetts Avenue, home of the [[Boston Symphony Orchestra]]](https://commons.wikimedia.org/wiki/Special:FilePath/Boston Symphony Hall from the south.jpg?width=200 "Symphony Hall]] at 301 Massachusetts Avenue, home of the [[Boston Symphony Orchestra]]")
![In 1773, a group of angered Bostonian citizens threw a shipment of tea by the [[East India Company]] into [[Boston Harbor]] in protest of the [[Tea Act]], an event known as the [[Boston Tea Party]] that escalated the [[American Revolution]].](https://commons.wikimedia.org/wiki/Special:FilePath/Boston Tea Party w.jpg?width=200 "In 1773, a group of angered Bostonian citizens threw a shipment of tea by the [[East India Company]] into [[Boston Harbor]] in protest of the [[Tea Act]], an event known as the [[Boston Tea Party]] that escalated the [[American Revolution]].")
![Boston as seen from [[Sentinel-2]] with [[Boston Harbor]] (center), which has made Boston a major shipping port since its founding.](https://commons.wikimedia.org/wiki/Special:FilePath/Boston by Sentinel-2, 2019-09-27.jpg?width=200 "Boston as seen from [[Sentinel-2]] with [[Boston Harbor]] (center), which has made Boston a major shipping port since its founding.")
![[[Per capita income]] in the [[Greater Boston]] area by U.S. Census block group as of 2000. The dashed line shows the boundary of the City of Boston.](https://commons.wikimedia.org/wiki/Special:FilePath/Boston income donut.png?width=200 "[[Per capita income]] in the [[Greater Boston]] area by U.S. Census block group as of 2000. The dashed line shows the boundary of the City of Boston.")
![The [[Boston Celtics]] of the [[National Basketball Association]] play at [[TD Garden]].](https://commons.wikimedia.org/wiki/Special:FilePath/Celtics game versus the Timberwolves, February, 1 2009.jpg?width=200 "The [[Boston Celtics]] of the [[National Basketball Association]] play at [[TD Garden]].")
![Atlantic Avenue]]](https://commons.wikimedia.org/wiki/Special:FilePath/Federal Reserve from South Boston.jpg?width=200 "Atlantic Avenue]]")
![Haymarket Square]] in 1909](https://commons.wikimedia.org/wiki/Special:FilePath/Haymarket Square.JPG?width=200 "Haymarket Square]] in 1909")
![[[Michelle Wu]], the 55th [[Mayor of Boston]]](https://commons.wikimedia.org/wiki/Special:FilePath/Michelle Wu, Boston City Council Member (1).jpg?width=200 "[[Michelle Wu]], the 55th [[Mayor of Boston]]")
![[[Old South Church]], a [[United Church of Christ]] congregation first organized in 1669](https://commons.wikimedia.org/wiki/Special:FilePath/OldSouthChurchBoston.JPG?width=200 "[[Old South Church]], a [[United Church of Christ]] congregation first organized in 1669")
![State Street]] in 1801](https://commons.wikimedia.org/wiki/Special:FilePath/Old State House and State Street, Boston 1801.jpg?width=200 "State Street]] in 1801")
.png?width=200 "Other}}")
![NOAA]], is from the weather station at the airport.](https://commons.wikimedia.org/wiki/Special:FilePath/Snowfall-Boston-NWS.jpg?width=200 "NOAA]], is from the weather station at the airport.")
![[[Tremont Street]] in 1843](https://commons.wikimedia.org/wiki/Special:FilePath/TremontSt ca1843 Boston byPhilipHarry MFABoston.png?width=200 "[[Tremont Street]] in 1843")
![fall foliage]] in the foreground](https://commons.wikimedia.org/wiki/Special:FilePath/USA Massachusetts Boston Foliage.jpg?width=200 "fall foliage]] in the foreground")
![Irish Americans]] constitute the largest ethnicity in Boston.](https://commons.wikimedia.org/wiki/Special:FilePath/US Navy 090315-N-8110K-011 A crowd along a parade route in South Boston cheers Sailors from the guided-missile frigate USS Taylor (FFG 50) as they march in the 108th Annual St. Patrick's Day Parade.jpg?width=200 "Irish Americans]] constitute the largest ethnicity in Boston.")
![Population density and elevation above sea level in [[Greater Boston]] as of 2010](https://commons.wikimedia.org/wiki/Special:FilePath/Urban-Rural Population and Land Area Estimates, v2, 2010 Greater Boston, U.S. (13873746295).jpg?width=200 "Population density and elevation above sea level in [[Greater Boston]] as of 2010")
бухгалтерский учет
главная [общая бухгалтерская] книга
общий гроссбух
гроссбух (основная бухгалтерская книга компании, которая содержит всю информацию о ее финансовом положении; контрольные счета в этой книге суммируют данные из других книг)
синоним
антоним
Смотрите также
бухгалтерский учет
номинальная бухгалтерская книга (бухгалтерская книга, содержащая номинальные счета и реальные счета, необходимые для подготовки отчетности организации; эти бухгалтерские книги отличаются от книг счетов частных лиц, таких как книга продаж и книга покупок, содержащих счета клиентов и поставщиков соответственно)
['bɔst(ə)n]
существительное
общая лексика
бостон (вальс)
вальс-бостон
карточный термин
бостон
![Tarring and Feathering]]" in Boston denounced the tea consignees as "traitors to their country".](https://commons.wikimedia.org/wiki/Special:FilePath/BostonTeaPartyJoyceNotice.jpg?width=200 "Tarring and Feathering]]\" in Boston denounced the tea consignees as \"traitors to their country\".")
![This iconic 1846 lithograph by [[Nathaniel Currier]] was entitled ''The Destruction of Tea at Boston Harbor''; the phrase "Boston Tea Party" had not yet become standard. Contrary to Currier's depiction, few of the men dumping the tea were actually disguised as Native Americans.<ref>Young, ''Shoemaker'', 183–85.</ref>](https://commons.wikimedia.org/wiki/Special:FilePath/Boston Tea Party Currier colored.jpg?width=200 "This iconic 1846 lithograph by [[Nathaniel Currier]] was entitled ''The Destruction of Tea at Boston Harbor''; the phrase \"Boston Tea Party\" had not yet become standard. Contrary to Currier's depiction, few of the men dumping the tea were actually disguised as Native Americans.<ref>Young, ''Shoemaker'', 183–85.</ref>")
![This 1775 British cartoon, ''A Society of Patriotic Ladies at Edenton in North Carolina'', satirizes the [[Edenton Tea Party]], a group of women who organized a boycott of English tea.](https://commons.wikimedia.org/wiki/Special:FilePath/Edenton-North-Carolina-women-Tea-boycott-1775.jpg?width=200 "This 1775 British cartoon, ''A Society of Patriotic Ladies at Edenton in North Carolina'', satirizes the [[Edenton Tea Party]], a group of women who organized a boycott of English tea.")
['bɔst(ə)n'ti:pɑ:ti]
история
«бостонское чаепитие»
бостонский бунт (против ввоза англичанами чая)
['bɔstən]
существительное
общая лексика
вальс-бостон
география
г. Бостон
Википедия
The subledger, or subsidiary ledger, provides details behind entries in the general ledger used in accounting. The subledger shows detail for part of the accounting records such as property and equipment, prepaid expenses, etc. The detail would include such items as date the item was purchased or expense incurred, a description of the item, the original balance, and the net book value. The total of the subledger would match the line item amount on the general ledger. This corresponding line item in the general ledger is referred to as the controlling account. The subsidiary ledger balance is compared with its controlling account balance as part of the process of preparing a trial balance.
As part of an audit, a method of testing balances may include tracing individual acquisitions to the subsidiary ledger for amounts and descriptions. The objective of this test is to determine that the current-year acquisitions schedule agrees with related subledger amounts, and the total agrees with the general ledger.
