subordinate ledger; subledger

简明释义

补助分类帐

英英释义

例句

1.The accountant reconciled the main ledger with the subordinate ledger 附属账簿 to ensure all transactions were accurately recorded.

会计师将主账与附属账簿subordinate ledger对账，以确保所有交易都被准确记录。

2.Each department maintains its own subledger 附属账簿 for tracking expenses and revenues separately.

每个部门维护自己的附属账簿subledger以单独跟踪费用和收入。

3.To improve accuracy, it's important to regularly update the subordinate ledger 附属账簿 after each transaction.

为了提高准确性，重要的是在每次交易后定期更新附属账簿subordinate ledger。

4.At the end of the month, we review our subordinate ledger 附属账簿 to prepare for the financial report.

在月底，我们审核我们的附属账簿subordinate ledger以准备财务报告。

5.The subledger 附属账簿 provides detailed information that supports the balances in the main ledger.

该附属账簿subledger提供详细信息，支持主账中的余额。

作文

In the world of accounting, clarity and organization are paramount for maintaining accurate financial records. One essential tool that accountants utilize to achieve this is the subordinate ledger; subledger. A subordinate ledger; subledger is a detailed record that supports and breaks down the information contained in the general ledger. It allows businesses to keep track of specific transactions related to individual accounts, which can include accounts receivable, accounts payable, and inventory, among others. The importance of a subordinate ledger; subledger cannot be overstated. It provides a more granular view of financial data, enabling accountants to analyze transactions in depth. For example, when a company sells products on credit, the transaction is recorded in the general ledger under accounts receivable. However, the subordinate ledger; subledger for accounts receivable will detail each customer’s outstanding balance, payment history, and any disputes regarding invoices. This level of detail is crucial for effective cash flow management and ensures that the company can follow up with customers who may be late on their payments.Moreover, the use of subordinate ledgers; subledgers streamlines the reconciliation process. When preparing financial statements, accountants must ensure that the totals in the subordinate ledger; subledger match those in the general ledger. This reconciliation helps identify any discrepancies early on, allowing for timely corrections before the financial statements are finalized. For instance, consider a manufacturing company that maintains an inventory subordinate ledger; subledger. This ledger will track each item in stock, including quantities, costs, and locations within the warehouse. By having this detailed breakdown, the company can quickly assess its inventory levels and make informed decisions about reordering or discontinuing products. Additionally, in the event of an audit, having a well-maintained subordinate ledger; subledger can provide auditors with the necessary documentation to verify the accuracy of the financial statements.Furthermore, the integration of technology in accounting has significantly enhanced the efficiency of managing subordinate ledgers; subledgers. Modern accounting software allows businesses to automate the process of updating these ledgers in real-time, reducing the risk of human error and ensuring that financial data is always current. This automation not only saves time but also improves the overall accuracy of financial reporting.In conclusion, the subordinate ledger; subledger plays a vital role in the accounting framework of any organization. It offers detailed insights into various financial aspects, aids in reconciliation, and enhances decision-making processes. As businesses continue to evolve and expand, the reliance on subordinate ledgers; subledgers will likely grow, making them an indispensable tool for financial management. Understanding and effectively utilizing subordinate ledgers; subledgers is essential for accountants aiming to maintain accuracy and transparency in financial reporting.

在会计的世界里，清晰和组织对于维护准确的财务记录至关重要。会计师使用的一种基本工具是附属账簿；子账簿。附属账簿；子账簿是一个详细的记录，支持并分解总账中包含的信息。它使企业能够跟踪与各个账户相关的特定交易，这些账户可以包括应收账款、应付账款和库存等。附属账簿；子账簿的重要性不容小觑。它提供了财务数据的更细致视图，使会计师能够深入分析交易。例如，当一家公司赊账销售产品时，该交易在总账中记录在应收账款下。然而，应收账款的附属账簿；子账簿将详细说明每个客户的未付款余额、付款历史和任何有关发票的争议。这种详细程度对于有效的现金流管理至关重要，并确保公司能够跟进可能逾期付款的客户。此外，使用附属账簿；子账簿简化了对账过程。在准备财务报表时，会计师必须确保附属账簿；子账簿中的总额与总账中的总额相匹配。这种对账有助于及早发现任何差异，从而在财务报表最终确定之前及时进行修正。例如，考虑一家制造公司维持一个库存附属账簿；子账簿。该账簿将跟踪库存中的每个项目，包括数量、成本和仓库中的位置。通过拥有这种详细的细分，公司可以快速评估其库存水平，并就重新订购或停产产品做出明智的决策。此外，在审计过程中，维护良好的附属账簿；子账簿可以为审计人员提供必要的文件，以验证财务报表的准确性。此外，技术在会计中的集成显著提高了管理附属账簿；子账簿的效率。现代会计软件允许企业实时自动更新这些账簿，减少人为错误的风险，并确保财务数据始终是最新的。这种自动化不仅节省了时间，还提高了财务报告的整体准确性。总之，附属账簿；子账簿在任何组织的会计框架中发挥着至关重要的作用。它提供了对各种财务方面的详细洞察，帮助对账，并增强决策过程。随着企业的不断发展和扩展，对附属账簿；子账簿的依赖可能会增加，使其成为财务管理不可或缺的工具。理解和有效利用附属账簿；子账簿是会计师维护财务报告准确性和透明度的关键。