Толковый словарь английского языка Oxford English Reference - ledger

n. 1 a tall narrow book in which a firm's accounts are kept, esp. one which is the principal book of a set and contains debtor-and-creditor accounts. 2 a flat gravestone. 3 a horizontal timber in scaffolding, parallel to the face of the building. Phrases and idioms ledger line Mus. = LEGER LINE. ledger-tackle a kind of fishing tackle in which a lead weight keeps the bait on the bottom. Etymology: ME f. senses of Du. ligger and legger (f. liggen LIE(1), leggen LAY(1)) & pronunc. of ME ligge, legge