什么是Control Account?

ME21N输入采购订单后保存，系统错误提示如下No direct postings can be made to G/L acct. 54010200 in CoCode xxxx Message no. ME038 Diagnosis The G/L account you entered is a control account. Transactions cannot be posted direct to a control account. Procedure Check your input. Inform the individual or section responsible for G/L accounts in the relevant company code. 这是怎么回事呢？？系统诊断所输入的总账科目是control account，这个是什么科目？在哪里控制的？注：科目主数据里配置的是只能自动记账，损益类科目，非统驭科目。ME21N时带了SO订单的信息。主要是没有听过control account是什么？做什么用的？是在哪里控制它是否是control account？

control account
[英][kənˈtrəul əˈkaunt][美][kənˈtrol əˈkaʊnt]
统制[统驭]账目;
The general ledger is also called control account.
总帐也称统制帐目。
Accounts Receivable in the subsidiary ledger at the end of mouth must be equal to the balance of Accounts Receivable control account.
应收帐款在子分类帐在嘴的末端一定是相等的与帐户余额应收的统制帐目。

Control Account? 控制帐户吗? No direct postings can be made to G/L acct. 54010200 in CoCode xxxx Message no. ME038 Diagnosis The G/L account you entered is a control account. Transactions cannot be posted direct to a control account. Procedure Check your input. Inform the individual or section responsible for G/L accounts in the relevant company code. 没有直接的帖子可以G / L acct。54010200在CoCode xxxx消息没有。ME038诊断G / L帐户你进入是一个控制账户。交易无法张贴直接到一个控制账户。过程检查您的输入。通知个人或部分负责G / L账户在相关的公司代码。 麻烦采纳，谢谢!