分类帐簿

一总分类帐簿：为记载各统驭科目而设者。

General ledger books : those established to record all controlling accounts .

二分类帐簿：以事项归属之会计科目为主而为记录者。

Ledger books : those recorded mainly on the basis of the types of the events .

序时帐簿及分类帐簿，得就事实上之需要采用活页及设置专栏。

A loose-leaf book and special columnar system may be adopted for chronological book or ledger book based on actual needs ;

二明细分类帐簿：为记载各统驭科目之明细科目而设者。会计核算体系建立及会计科目、帐、明细帐等帐务设置；会计电算化的运行管理。

Subsidiary ledger books : those established to record the detail accounts of all controlling accounts . Set up accounting system ; General Ledger , Subsidiary Ledger etc set-up and accounting computerization management .

（簿记）将（帐目）登入分类帐第23条商业必须设置之帐簿，为普通序时帐簿及总分类帐簿。

Article 23 The account books to be established by a business are general chronological book and general ledger book .