control account [经] 控制帐户(科目), 统驭帐户(科目)
- Is the total of the individual accounts independently reconciled at least monthly with the control account( s)?
是否至少每月一次就分户帐与总控制帐进行独立核对相符? - At the close of the accounting period, the balances on all the subsidiary records are added, and their total amount should agree with the amount in the inventory account, which serves as a control
在会计期末结账时,将所有明细记录中的余额相加,得到的总数应与作为统驭账户的存货账户的数额相一致。 - Check account with the financial department and control the arrearage.
与财务部门帐目核对及应收欠款的控制。
control account[ noun ]
an account that shows totals of amounts entered in a subsidiary ledger
<noun.possession>