過去指商業(yè)上把帳目由甲帳轉(zhuǎn)入乙?guī)?，現(xiàn)在簿記學(xué)上則指把傳票、單據(jù)記在總帳上或把日記帳轉(zhuǎn)登在分類帳上。

1.transfer items (as from a daybook to a ledger); posting of account; carry to; post