ledgern. 分類帳、分戶總帳、蓋墓石板、橫木分戶帳學術名詞分類帳:會計學、管理學鷹架橫木:造船工程底板:造船工程分類賬:造船工程註冊:造船工程總賬:機械工程[鷹架]橫木:土木工程英文釋義a record in which commercial accounts are recordedan accounting journal as a physical object