1.a record in which commercial accounts are recorded;
they got a subpoena to examine our books
2.an accounting journal as a physical object;
he bought a new daybook
原义 n. 分类账 The ledgers and account books had all been destroyed. 分类账本和账簿都被销毁了。会计术语 分类账簿也称分类账。对经济业务进行分类登记,提供分类核算指标的账簿。 在会计核算中,分类账簿是必须设置的主要账簿,它所提供的核算资料是编制会计报表的主要依据。