On the question of special equipment files, the first is to create a ledger, the second is to run and other records, what does it mean ah?

The ledger, is a kind of account that is placed on the table. Like an accountant's running account. Comparatively simple and clear directory and basic information. File is going to be a little more comprehensive. Each item in the ledger can create a separate file. And of course there is discretion. If the strong opinion that a file, and can not be too much.