For example, the French subsidiary operates solely as a sales company, or in Mexico, we represent high-inflation methods and the material ledger. 例如，在法国，辅助性的独立运作可以当作一个销售公司来看待，或者在墨西哥，描述为通货膨胀方式和原料明细分类帐。
A busine with many credit customers would set up the general ledger Accounts Receivable account for all credit customers and a separate account for each credit customer. 有很多赊购客户的企业应设置一个应收帐款总分类帐户，登记所有赊购客户欠的货款，并为每个赊购客户设置一个明细帐户。
