以下为句子列表：
英文: A busine with many credit customers would set up the general ledger Accounts Receivable account for all credit customers and a separate account for each credit customer.
中文: 有很多赊购客户的企业应设置一个应收帐款总分类帐户，登记所有赊购客户欠的货款，并为每个赊购客户设置一个明细帐户。
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英文: A business with many credit customers would set up the general ledger Accounts Receivable account for all credit customers and a separate account for each credit customer.
中文: 有很多赊购客户的企业应设置一个应收帐款总分类帐户，登记所有赊购客户欠的货款，并为每个赊购客户设置一个明细帐户。
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英文: A manufacturer or those with larger business scope may concurrently establish cost record book or necessary special chronological book or various subsidiary ledger books; provided that if the business has sound accounting system and records daily the gene
中文: 制造业或营业範围较大者，并得设置记录成本之帐簿，或必要之特种序时帐簿及各种明细分类帐簿；但其会计组织健全，使用总分类帐科目日计表者，得免设普通序时帐簿。
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英文: A page in a ledger or two facing pages that are assigned a single number.
中文: 页帐簿中的一页或相对的两张，只标一个数码
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英文: A subsidiary ledger is a book ol accounts that provides sup-porting details on individual balances.
中文: 明细分类账是提供有关单个账户余额等辅助性细节的会计记录。
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