ledger

[/ˈlɛdʒər/]
nounmasculinepl: ledgers
razão; livro razão; livro de contas
1. A book or other collection of records in which accounts are maintained, especially a principal book of accounts in double-entry bookkeeping
The accountant recorded all transactions in the general ledger.
O contador registrou todas as transações no livro razão geral.
2. A record or account book used to track financial transactions and balances
The company's ledger showed a significant profit for the quarter.
O livro de contas da empresa mostrou um lucro significativo para o trimestre.
3. A flat stone or rock, especially one used as a tombstone or monument
The ancient ledger marked the burial site of the warrior.
A lápide de pedra marcava o local do sepultamento do guerreiro.
In both Brazilian and American business contexts, 'ledger' is a fundamental term in accounting and finance. In Brazil, 'razão' or 'livro razão' are the standard terms used in formal accounting. The word is less commonly used in everyday conversation and is primarily restricted to financial and administrative contexts. In the USA, 'ledger' remains central to accounting terminology and business English.
Synonyms / Sinônimos
account bookrecord bookjournalregisterdaybook

Regional Variations

General Brazilian
razão; livro razão
Most common term in accounting and finance contexts
São Paulo
livro de contas
Used interchangeably with razão in business settings
Rio de Janeiro
razão contábil
More formal, technical accounting terminology
Portugal
razão; livro razão
Same terminology as Brazilian Portuguese in accounting contexts

Related Words

accountingbookkeepingjournaldebitcreditbalance sheet

Related Idioms & Phrases

balance the ledger
on the ledger
off the ledger
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