• n. 總帳，分戶總帳；[會計] 分類帳；帳簿；底帳；（手腳架上的）橫木
• n. (Ledger)人名；(英)萊杰

來自PIE*legh,放置，詞源同lay,lager,插入字母d.原指教堂放在固定位置的禱告書。后引申詞義帳本，帳目表，因帳目表通常放在固定的安全位置，同時也因為帳目表的重要性。

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.

那個年輕人點頭應諾,然后又埋頭寫起分類帳.

來自辭典例句

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

總分類賬戶是指根據總分類科目設置的.

來自互聯網

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

一總分類帳簿: 為記載各統馭科目而設者.

來自互聯網

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

在分類帳中保存的財務來往記錄.

來自互聯網

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

這些分類帳,我要不要登帳?

來自互聯網