ledger binding debt

例句：

1. 1. The accountant kept a detailed ledger of all transactions.
   会计详细记录了所有交易。
2. 2. The company's financial report is available on the company's website.
   公司的财务报告可以在公司网站上查看。
3. 3. The ledger was used to record the transactions for the year.
   该账本来记录当年的交易。