subsidiary accounts

• [经] 补助帐户(科目)； 明细帐户(科目)

subsidiary accounts的用法和样例：

例句

1. 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.
   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。
2. Accounts such as cash, inventory and property are on the asset side of the balance sheet, while on the liability side there are accounts such as accounts payable or long-term debt.
   例如，现金账户，存货和固定资产账户在资产负债表的资产方，应付款明细帐或长期负债等账户在资产负债表的负债边。