| NOM | possession | llibre major, leger, llibre mestre, llibre | a record in which commercial accounts are recorded |
|---|---|---|---|
| possession | llibre major | the ledger that contains all of the financial accounts of a business | |
| artifact | llibre major, dietari | an accounting journal as a physical object |
| Sentit | A record in which commercial accounts are recorded. | |
|---|---|---|
| Sinònims | leger, llibre mestre, llibre | |
| Membres | comptabilitat | A bookkeeper's chronological list of related debits and credits of a business |
| Específic | llibre de comptes | A ledger in which transactions have been recorded as they occurred |
| llibre major | The ledger that contains all of the financial accounts of a business | |
| General | constància, registre | A document that can serve as legal evidence of a transaction |
| Anglès | ledger, leger, account book, book of account, book | |
| Espanyol | leger, libro mayor, libro | |
| Sentit | The ledger that contains all of the financial accounts of a business; contains offsetting debit and credit accounts (including control accounts). | |
|---|---|---|
| General | leger, llibre major, llibre mestre, llibre | A record in which commercial accounts are recorded |
| Anglès | general ledger | |
| Espanyol | libro mayor general | |
| Sentit | An accounting journal as a physical object. | |
|---|---|---|
| Sinònim | dietari | |
| Anglès | daybook, ledger | |
| Espanyol | diario de contabilidad, diario, dietario, libro de contabilidad, libro mayor | |
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