| 词汇 | ledger |
| 词源 | ledger. In medieval times ledgers were large breviaries (books of daily prayers, readings, etc.) used in English churches, their name deriving from the Old English dialect liggen, “to lie,” be- cause they were books that lay in one place at all times, being too heavy to carry like other books. By the mid 16th century the same name was given to large record books used by busi- nessmen that were also too heavy to move from place to place, and soon ledger was applied to any business record book. |
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