off-the-statement account
简明释义
表外帐户
英英释义
例句
1.Using an off-the-statement account can help manage cash flow without affecting the main balance sheet.
使用离账单账户可以帮助管理现金流,而不影响主要的资产负债表。
2.The company set up an off-the-statement account to handle unexpected expenses that arise during projects.
公司设立了一个离账单账户来处理项目中出现的意外开支。
3.For personal budgeting, I maintain an off-the-statement account for my discretionary spending.
为了个人预算,我维护一个离账单账户用于我的自由支出。
4.Investors often prefer to see off-the-statement accounts as they provide a clearer picture of financial health.
投资者通常更喜欢查看离账单账户,因为它们提供了财务健康状况的更清晰图景。
5.The accountant suggested we keep an off-the-statement account to track our expenses more effectively.
会计建议我们保持一个离账单账户以更有效地跟踪我们的开支。
作文
In the world of finance, understanding various terms and concepts is crucial for both individuals and businesses. One such term that often comes up in discussions about financial statements and accounting practices is off-the-statement account. This phrase refers to accounts that are not included in the primary financial statements, such as the balance sheet or income statement. Instead, these accounts may be used for internal purposes, management analysis, or specific reporting needs. Understanding the role of off-the-statement account is essential for anyone looking to gain a comprehensive view of an organization's financial health.To illustrate the importance of off-the-statement account, consider a company that has several investment portfolios. These portfolios may not be directly reflected in the company's main financial statements because they are managed separately and serve different strategic goals. By keeping these investments in an off-the-statement account, the company can maintain a clearer picture of its operating performance without the fluctuations caused by market volatility affecting its reported earnings.Another example can be seen in the realm of risk management. Companies often use off-the-statement account mechanisms to track potential liabilities or contingent liabilities that may arise from various business activities. For instance, if a company is facing a lawsuit, the potential costs associated with that lawsuit might be tracked in an off-the-statement account until the outcome is determined. This approach allows the company to prepare for possible financial impacts without prematurely reflecting them in their financial statements.Moreover, off-the-statement account can also play a significant role in financial planning and analysis. When preparing budgets and forecasts, organizations may rely on information from these accounts to make informed decisions. By analyzing data from off-the-statement account, management can identify trends and insights that could influence future strategies and operational adjustments.However, while off-the-statement account provides valuable information, it also poses certain risks. Since these accounts are not subject to the same level of scrutiny as those included in formal financial statements, there is a potential for mismanagement or misrepresentation. Therefore, it is vital for organizations to establish robust controls and oversight mechanisms to ensure that the information recorded in off-the-statement account is accurate and reliable.In conclusion, the concept of off-the-statement account serves a critical function in financial management and reporting. It enables organizations to track and analyze various aspects of their financial health that may not be evident in traditional financial statements. By utilizing off-the-statement account, companies can make more informed decisions, manage risks effectively, and ultimately enhance their overall financial performance. Understanding this concept is essential for anyone involved in finance, accounting, or business management, as it underscores the complexity and multifaceted nature of financial reporting and analysis.
在金融世界中,理解各种术语和概念对个人和企业都至关重要。其中一个在财务报表和会计实践讨论中经常出现的术语是off-the-statement account。这个短语指的是不包含在主要财务报表中的账户,如资产负债表或利润表。相反,这些账户可能用于内部目的、管理分析或特定的报告需求。理解off-the-statement account的作用对于任何希望全面了解组织财务健康状况的人来说都是必不可少的。为了说明off-the-statement account的重要性,考虑一家拥有多个投资组合的公司。这些投资组合可能不会直接反映在公司的主要财务报表中,因为它们是单独管理的,并且服务于不同的战略目标。通过将这些投资保存在off-the-statement account中,公司可以保持其经营业绩的更清晰图景,而不受市场波动影响其报告收益的波动。另一个例子可以在风险管理领域看到。公司通常使用off-the-statement account机制来跟踪可能出现的负债或或有负债,这些负债可能源于各种商业活动。例如,如果一家公司面临诉讼,与该诉讼相关的潜在费用可能会在off-the-statement account中进行跟踪,直到结果确定。这种方法使公司能够为可能的财务影响做好准备,而不必过早地在其财务报表中反映这些影响。此外,off-the-statement account在财务规划和分析中也可以发挥重要作用。在准备预算和预测时,组织可能依赖这些账户中的信息来做出明智的决策。通过分析来自off-the-statement account的数据,管理层可以识别趋势和见解,这些趋势和见解可能会影响未来的战略和运营调整。然而,尽管off-the-statement account提供了有价值的信息,但它也带来了某些风险。由于这些账户不受与正式财务报表相同程度的审查,因此存在管理不善或虚假陈述的潜在风险。因此,组织必须建立强有力的控制和监督机制,以确保记录在off-the-statement account中的信息准确可靠。总之,off-the-statement account的概念在财务管理和报告中发挥着关键作用。它使组织能够跟踪和分析其财务健康状况的各种方面,这些方面在传统财务报表中可能并不明显。通过利用off-the-statement account,公司可以做出更明智的决策,有效管理风险,并最终提高整体财务绩效。理解这一概念对于任何参与财务、会计或商业管理的人来说都是必不可少的,因为它强调了财务报告和分析的复杂性和多面性。