City ledger：酒店财务用语，中文意思为客户往来账，是指有别于临时分类账（或叫前台分类账，或客户分类帐）的统计管理非登记客户账务。它是统计管理在册客户的应收账款。除预先存款帐户为应付帐外，绝大多数客户往来账账户为应收账。

In hotelaccounting, the city ledgeris the collection of accounts belonging to non-registered guests. This is distinct from the transient ledger (or front-office ledger, or guest ledger), which is the collection of accounts receivable for guests who are currently registered.

The vast majority of accounts in the city ledger are accounts receivable(one notable exception is the advance deposit account discussed below, which is an account payable).

Included in the city ledger are accounts belonging to various companies that utilize the hotel for meeting space and for lodging travelling executives. Instead of billing separately for each individual service that the hotel provides, the charges are accumulated in the company's city ledger account. The hotel then periodically sends the bill to the company.

The second major component of the city ledger are credit card accounts. When a guest uses a credit card, this transaction creates an account receivable for the hotel to be collected from the credit card company. This account receivable is recorded in the credit card company's city ledger account.

As mentioned above, advance deposits are an example of an account payable found in the city ledger. When a guest pays a deposit prior to registration, the hotel incurs an account payable to the guest for services to be rendered in the future. Advance deposits from all guests are collected in a common advance deposit account. This amount is then transferred back to the guest's front-office account (folio) upon check-in.

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在酒店财务，客户往来账(City ledger)是统计管理非登记客户账务。它有别于临时分类账（或叫前台分类账，或客户分类帐），是统计管理在册客户的应收账款。

绝大多数客户往来账账户为应收账（一个显著的例外是预先存款帐户，为应付帐）。

包括在客户往来账的账户属于不同公司，来使用酒店的会场和住宿、交通等服务，酒店不单独提供个人结算服务，而使用该公司客户往来账户，酒店定期发送账单给客户公司。

客户往来账第二个主要组成部分是信用卡帐户。当客户使用信用卡，该交易为酒店创造了信用卡公司的应收账；此应收款，记在相应的信用卡公司的客户往来账户。

如上所述，以预存款为例，将在客户往来账户生成一个应付帐。当一个客人登记之前支付定金，酒店应建一个应付帐户支付未来为客户提供服务。所有的客人预付定金汇集在一个通用预付定金账户，然后这笔款项将在客人入住时调回客户的前台帐户（folio）.