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keep a ledger
keep a ledger 表示持续记录账目，ledger 为可数名词。
She keeps a ledger of all her expenses.
她记录所有开支的账目。
分类账；分户账
ledgers — plural of ledger
先理解核心含义，再看它在真实句子里的用法。
分类账；分户账
a record in which commercial accounts are recorded
She keeps a ledger of all her expenses.
她记录所有开支的账目。
笔记簿；记录本,登记簿
A book for keeping notes; a record book, a register.
商业账目记录簿
a record in which commercial accounts are recorded
账簿或其他会计记录方式
A book or other scheme for keeping accounting records.
会计日记账(实体)
an accounting journal as a physical object
The accountant entered the payment in the ledger.
会计把付款记入了分类账。
She checked the ledger to confirm the balance.
她查看分类账以确认余额。
Please keep a ledger of all business expenses.
请把所有的业务开支记入分类账。
keep a ledger 表示持续记录账目，ledger 为可数名词。
She keeps a ledger of all her expenses.
她记录所有开支的账目。
enter 的宾语通常为交易、金额等具体账目信息。
The accountant entered the transaction in the ledger.
会计把这笔交易记入分类账。
Not this
She wrote all the transaction in the ledger.
Use this
She wrote all the transactions in the ledger.
ledger 是可数名词，汉语名词没有复数变化，所以容易漏掉 -s。这里 all 表示不止一笔交易，transaction 必须用复数 transactions，句子才符合英语数的一致关系。
Not this
Please record it in ledger.
Use this
Please record it in a ledger.
ledger 是单数可数名词，前面通常需要限定词（如 a 或 the）。汉语没有冠词，学习者容易直接说 in ledger；这里泛指一本分类账，应说 in a ledger。
Not this
I can't find this transaction on the ledger.
Use this
I can't find this transaction in the ledger.
英语表示“在账本里记录/查找”用 in the ledger，因为条目是账本内容的一部分；汉语“在账本上”的“上”直译成 on 是典型的中文迁移错误。这里应改用 in。
Focus on the distinctions below. Other candidates are kept compact until a reliable usage note is available.
总分类账
The accountant updates the general ledger every Friday.
会计每周五更新总分类账。
分类账分录
He recorded the payment as a ledger entry.
他将这笔付款记为分类账分录。
结平分类账
We need to balance the ledger before closing the books.
结账前我们需要结平分类账。
过入分类账
Each sale is posted to the ledger at the end of the day.
每天结束时每笔销售都会过入分类账。
记分类账
The small shop still keeps a ledger of all transactions.
这家小店仍为所有交易记分类账。
算平账目；扯平
You helped me last week, so let me buy you lunch to balance the ledger.
你上周帮过我，所以这次让我请你吃午饭来清账吧。
结清账目；了结旧账
They had to settle the ledger before tearing up the contract.
他们必须先结清账目，然后才能撕毁合同。
不入账的；暗中支付的
The contractor was paid off the ledger to avoid taxes.
为了逃税，承包商的钱没有入账。
Use ledgers naturally, then get feedback on meaning, tone, grammar, and phrasing.
Revisit a common error or keep this word in your review list.
把 ledge（窗台/架子）上的账本串起来记：ledger 就是分类账，一笔笔都记在上面。
语域：formal 常见场景：会计、财务、簿记 作名词意为“分类账”，通常用于会计、财务等正式书面场合，多出现在账簿、报表和商业文件中；日常口语中较少单独使用。
与 ledger 押韵：hedger /ˈhɛdʒɚ/, dredger /ˈdrɛdʒɚ/, edger /ˈɛdʒɚ/, pledger /ˈplɛdʒɚ/ 均含 /ɛdʒɚ/。注意 lodger 拼写以 -dger 结尾，但元音不同（美音 /ˈlɑːdʒɚ/），不押韵。
Dictionary facts from ECDICT, WIKTIONARY.