Use the sales journal , the cash receipts journal , and the accounts receivable subsidiary ledger 使用销售日记账,现金日记账,和应收款明细分类账。
The accounts receivable subsidiary ledger is the main device for ensuring that the company collects from customers 应收账款明细分类账是确保护企业从客户处收集到的信息的主要的手段。
Posting goes to the general ledger and to the accounts receivable subsidiary ledger , which lists each customer and the amount receivable from that customer 在总分类账和应收款明细分类账间过账,列出每个客户和从客户那收到的应收账款。