多年来,我们会计界同行将总分类与明细分类帐的记录习惯性的称为“平行登记”。总分类帐与明细分类帐存在统驭、隶属的关系,虽然有部分帐户的记录是各自根据凭证,同时、同向、等额地平行进行,但也有相当多的帐户并非如此。曾有人主张改称“同步登记”。“同步”在物理学中是指两个或几个随时间变化的量,在变化过程中保持一定相对的关系。而总 Over the years, our accountants in the accounting profession have classified the general ledger and the ledger records habitually as “parallel registrations.” General ledger and subsidiary ledger exist reconciliation, affiliation, although some of the records of the accounts are based on vouchers, at the same time, with the same, equal and parallel, but there are a considerable number of accounts is not the case. Some people advocated the renamed “simultaneous registration.” “Synchronization” in physics refers to two or more changes over time, in the process of change to maintain a certain relationship. And always