led·ger /ˈlɛʤɚ/
 分類帳,分戶總帳,底帳,橫木
 ledger
 帳
 Ledg·er n.
 1. A book in which a summary of accounts is laid up or preserved; the final book of record in business transactions, in which all debits and credits from the journal, etc., are placed under appropriate heads. [Written also leger.]
 2. Arch. (a) A large flat stone, esp. one laid over a tomb. --Oxf. Gloss. (b) A horizontal piece of timber secured to the uprights and supporting floor timbers, a staircase, scaffolding, or the like. It differs from an intertie in being intended to carry weight. [Written also ligger.]
 Ledger bait, fishing bait attached to a floating line fastened to the bank of a stream, pond, etc. --Walton. --J. H. Walsh.
 Ledger blade,a stationary shearing blade in a machine for shearing the nap of cloth.
 Ledger line. See Leger line, under 3d Leger, a.
 Ledger wall Mining, the wall under a vein; the foot wall. --Raymond.
 ◄ ►
 ledger
      n 1: a record in which commercial accounts are recorded; "they
           got a subpoena to examine our books" [syn: leger, account
           book, book of account, book]
      2: an accounting journal as a physical object; "he bought a new
         daybook" [syn: daybook]