ledger: [15] Etymologically, a ledger is a book that ‘lies’ in one place. The term was used in 15th- and 16th-century English with various specific applications, including a ‘large copy of the Breviary’ (the Roman Catholic service book), and a ‘large register or record-book’ – both big volumes that would not have been moved around much – but it finally settled on the ‘main book in the set of books used for keeping accounts’. It probably comes from Dutch legger or ligger, agent nouns derived respectively from leggen ‘lay’ and liggen ‘lie’ (relatives of English lay and lie). => lay, lie
ledger (n.)
"account book," c. 1400, from leggen "to place, lay" (see lay (v.)). Originally a book that lies permanently in a place (especially a large copy of a breviary in a church). Sense of "book of accounts" is first attested 1580s, short for ledger-book (1550s).
例文
1. The young man bowed his head and bent over his ledger again.
その若者はうなずいて承諾し、そしてまた元帳を書くことに没頭した。
2.The ledger account is basis set the general ledger .
総分類口座とは、総分類科目に基づいて設定された.
3.General ledger books：those established to record all controlling accounts.
総分類帳簿：各統合科目を記載するために設けられた者.
4.A record of financial transactions kept in a ledger .
元帳に保存されている財務取引記録.
5.C 1：Will I be doing any posting of this ledger ？