realization and liquidation account

简明释义

变产清算帐户

英英释义

例句

1.The company’s realization and liquidation account indicated that it would take several months to liquidate all remaining assets.

公司的实现和清算账户显示，清算所有剩余资产需要几个月的时间。

2.The realization and liquidation account helps in determining how much cash will be available to creditors after selling off assets.

在出售资产后，实现和清算账户有助于确定可用于偿还债权人的现金金额。

3.Investors were particularly interested in the realization and liquidation account to understand potential returns from the asset sales.

投资者对实现和清算账户特别感兴趣，以了解资产出售的潜在回报。

4.During the audit, the realization and liquidation account was reviewed to ensure all assets were properly accounted for.

在审计过程中，审查了实现和清算账户以确保所有资产都得到了正确的核算。

5.The accountant prepared the realization and liquidation account for the company to assess its financial position during the winding-up process.

会计准备了实现和清算账户以评估公司在清算过程中的财务状况。

作文

In the world of finance and accounting, understanding various terminologies is crucial for effective management and reporting. One such term that often comes up during the process of winding up a business is the realization and liquidation account. This account plays a vital role in determining the financial position of a company at the time of its closure. To grasp the importance of the realization and liquidation account, we must first understand what it entails.The realization and liquidation account is essentially a financial statement that reflects the process of converting assets into cash and settling liabilities. When a business is faced with liquidation, it means that it can no longer continue its operations due to various reasons such as insolvency, lack of profitability, or strategic decisions by the owners. In this context, the realization and liquidation account serves as a comprehensive record of all transactions related to the sale of assets and the payment of debts.During the liquidation process, the first step is to identify all the assets owned by the business. These assets may include tangible items such as property, machinery, and inventory, as well as intangible assets like patents and trademarks. The next step involves selling these assets to generate cash. The proceeds from these sales are then recorded in the realization and liquidation account. This account not only helps in tracking the total amount received from asset sales but also provides insights into how effectively the business was able to liquidate its holdings.In addition to recording the cash inflows from asset sales, the realization and liquidation account also documents the cash outflows associated with settling outstanding liabilities. These liabilities may include loans, unpaid bills, and other financial obligations that the business has incurred over time. It is essential to prioritize these payments to ensure that creditors are paid off in a timely manner, which can help mitigate potential legal issues and build goodwill.The ultimate goal of the realization and liquidation account is to provide a clear picture of the financial outcomes of the liquidation process. By comparing the total assets realized against the total liabilities settled, stakeholders can assess whether the liquidation was successful or if there were significant losses incurred. This information is invaluable for creditors, investors, and regulatory bodies as it sheds light on the financial health of the company at the time of closure.Moreover, the realization and liquidation account serves as a critical tool for transparency and accountability. It ensures that all transactions during the liquidation process are documented and can be audited. This level of scrutiny helps to protect the interests of all parties involved, including employees, suppliers, and shareholders.In conclusion, the realization and liquidation account is a fundamental aspect of the liquidation process that provides a detailed overview of a company's financial activities during its closure. By effectively managing this account, businesses can ensure that they fulfill their obligations to creditors while maximizing the value obtained from their assets. Understanding the intricacies of the realization and liquidation account is essential for anyone involved in financial management, as it highlights the importance of strategic planning and careful execution during times of financial distress.

在金融和会计的世界中，理解各种术语对于有效管理和报告至关重要。在企业清算过程中，实现与清算账户这一术语经常出现。这个账户在确定公司关闭时的财务状况方面发挥着重要作用。要理解实现与清算账户的重要性，我们必须首先了解它的内容。实现与清算账户本质上是一个财务报表，反映了将资产转化为现金和结清负债的过程。当一家公司面临清算时，这意味着由于各种原因（如破产、缺乏盈利能力或业主的战略决策），它无法继续运营。在这种情况下，实现与清算账户作为所有与资产销售和债务支付相关交易的综合记录。在清算过程中，第一步是识别企业拥有的所有资产。这些资产可能包括有形物品，如房地产、机械和库存，以及无形资产，如专利和商标。下一步涉及出售这些资产以生成现金。来自这些销售的收入随后记录在实现与清算账户中。该账户不仅有助于跟踪从资产销售中获得的总金额，还提供了有关企业在清算其持有资产方面的有效性的见解。除了记录资产销售带来的现金流入外，实现与清算账户还记录与结清未偿负债相关的现金流出。这些负债可能包括贷款、未付款项以及企业随时间产生的其他财务义务。优先支付这些款项至关重要，以确保债权人及时获得偿付，这可以帮助减轻潜在的法律问题并建立良好的信誉。实现与清算账户的最终目标是提供清算过程财务结果的清晰图景。通过比较实现的总资产与结清的总负债，利益相关者可以评估清算是否成功，或者是否发生了重大损失。这些信息对债权人、投资者和监管机构来说都是非常宝贵的，因为它揭示了公司在关闭时的财务健康状况。此外，实现与清算账户还是透明度和问责制的重要工具。它确保在清算过程中所有交易都被记录并可以进行审计。这种审查水平有助于保护所有相关方的利益，包括员工、供应商和股东。总之，实现与清算账户是清算过程中一个基本的方面，它提供了公司在关闭期间财务活动的详细概述。通过有效管理该账户，企业可以确保履行对债权人的义务，同时最大限度地提高从其资产中获得的价值。理解实现与清算账户的复杂性对于任何参与财务管理的人来说都是必不可少的，因为它突显了在财务困境时期战略规划和谨慎执行的重要性。