a book or electronic document in which a bank, a business, etc. records the money it has paid and received 收支总账；分类账簿；分户账簿 to enter figures in the purchase/sales ledger 把金额录入购货／销售分类账
Word Originlate Middle English legger, ligger (denoting a large bible or breviary), probably from variants of lay (verb) and lie, influenced by Dutch legger and ligger. Current senses date from the 16th cent.
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ledger
Accounts, accountancy and accountants: account, accountancy, accountant...
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