A periodic listing of all open items to prove that the accounts receivable or accounts payable ledger is in balance with the control sheet. 一種所有未結算項目的定期列表，以說(shuō)明應收款帳或應付款帳是與控制表相平衡的。
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，現金賬戶(hù)，存貨和固定資產(chǎn)賬戶(hù)在資產(chǎn)負債表的資產(chǎn)方，應付款明細帳或長(cháng)期負債等賬戶(hù)在資產(chǎn)負債表的負債邊。
