subsidiary appropriation ledger

简明释义

拨款明细分类帐

英英释义

A subsidiary appropriation ledger is a detailed accounting record that tracks the allocation and expenditure of funds within specific budget categories, typically used by organizations to manage their financial resources effectively.

子项目拨款账簿是一个详细的会计记录,用于跟踪特定预算类别内资金的分配和支出,通常由组织使用,以有效管理其财务资源。

例句

1.To prepare for the audit, we need to reconcile the main ledger with the subsidiary appropriation ledger.

为了准备审计,我们需要将主账与附属拨款账簿进行核对。

2.Each department is responsible for updating its own subsidiary appropriation ledger regularly.

每个部门都有责任定期更新自己的附属拨款账簿

3.In our monthly meeting, we discussed the discrepancies found in the subsidiary appropriation ledger.

在我们的月度会议上,我们讨论了在附属拨款账簿中发现的差异。

4.The accountant reviewed the subsidiary appropriation ledger to ensure that all expenses were properly recorded.

会计检查了附属拨款账簿以确保所有费用都被正确记录。

5.The finance team uses the subsidiary appropriation ledger for tracking departmental budgets.

财务团队使用附属拨款账簿来跟踪部门预算。

作文

In the world of accounting and finance, precision and clarity are paramount. One essential component that plays a significant role in the financial management of an organization is the subsidiary appropriation ledger. This term refers to a detailed record that tracks the allocation of funds for specific projects or departments within a larger organization. Understanding the function and importance of the subsidiary appropriation ledger can greatly enhance one’s grasp of financial reporting and budgeting processes.The subsidiary appropriation ledger serves as a supplementary record to the main general ledger. While the general ledger provides an overview of all financial transactions, the subsidiary appropriation ledger breaks down these transactions into more granular details. It allows organizations to monitor how funds are being allocated and spent across various departments or projects. For instance, if a company has multiple departments such as marketing, research and development, and operations, the subsidiary appropriation ledger will enable each department to track its budget and expenditures individually.One of the primary benefits of maintaining a subsidiary appropriation ledger is enhanced accountability. By having a clear record of where funds are appropriated, managers can be held responsible for their spending. This transparency helps in identifying areas where costs can be reduced or where additional funding may be required. Furthermore, it aids in ensuring that funds are used in accordance with the organization’s goals and objectives.Another important aspect of the subsidiary appropriation ledger is its role in financial forecasting and planning. Organizations often rely on historical data to predict future expenses and revenues. By analyzing past allocations recorded in the subsidiary appropriation ledger, financial analysts can make informed decisions about future budgets. This kind of analysis is critical for strategic planning, as it helps organizations allocate resources more effectively.Moreover, the subsidiary appropriation ledger can also assist in compliance and auditing processes. During an audit, having a well-maintained subsidiary appropriation ledger can provide auditors with the detailed information they need to verify that funds have been used appropriately. It serves as a crucial tool for demonstrating that an organization adheres to financial regulations and standards.In conclusion, the subsidiary appropriation ledger is an indispensable tool in the realm of financial management. It enhances accountability, aids in financial forecasting, and supports compliance efforts. For any organization aiming to maintain a robust financial framework, understanding and utilizing the subsidiary appropriation ledger is essential. As businesses continue to evolve and face new financial challenges, the importance of detailed financial records like the subsidiary appropriation ledger cannot be overstated. With a clear understanding of this concept, individuals involved in finance can contribute significantly to their organization's success and sustainability.

在会计和金融的世界中,精确性和清晰性至关重要。一个在组织财务管理中扮演重要角色的基本组成部分是子项目拨款分类账。这个术语指的是一个详细的记录,用于跟踪特定项目或部门内资金的分配。理解子项目拨款分类账的功能和重要性,可以大大增强人们对财务报告和预算过程的掌握。子项目拨款分类账作为主分类账的补充记录。虽然主分类账提供了所有财务交易的概述,但子项目拨款分类账将这些交易细分为更详细的信息。它允许组织监控资金在各个部门或项目之间的分配和支出。例如,如果一家公司有多个部门,如市场营销、研发和运营,子项目拨款分类账将使每个部门能够单独跟踪其预算和支出。维护子项目拨款分类账的主要好处之一是增强责任感。通过清楚记录资金的分配,管理者可以对其支出负责。这种透明度有助于识别成本可以减少的领域或额外资金可能需要的地方。此外,它还有助于确保资金的使用符合组织的目标和宗旨。子项目拨款分类账的另一个重要方面是其在财务预测和规划中的作用。组织通常依赖历史数据来预测未来的支出和收入。通过分析记录在子项目拨款分类账中的过去分配,财务分析师可以就未来的预算做出明智的决策。这种分析对战略规划至关重要,因为它帮助组织更有效地分配资源。此外,子项目拨款分类账还可以协助合规和审计过程。在审计期间,拥有良好维护的子项目拨款分类账可以为审计员提供他们所需的详细信息,以验证资金是否被适当地使用。它作为证明组织遵守财务法规和标准的重要工具。总之,子项目拨款分类账是财务管理领域不可或缺的工具。它增强了责任感,帮助财务预测,并支持合规努力。对于任何希望保持强大财务框架的组织来说,理解和利用子项目拨款分类账是必不可少的。随着企业的不断发展和面临新的财务挑战,像子项目拨款分类账这样的详细财务记录的重要性不容低估。通过对这一概念的清晰理解,参与财务工作的人们可以为其组织的成功和可持续发展做出重要贡献。

相关单词

appropriation

appropriation详解:怎么读、什么意思、用法