contra debit

简明释义

借方对销

英英释义

例句

1.The accountant noted a contra debit 对账借方 in the financial records, which indicated an adjustment was needed.

会计在财务记录中注意到一个contra debit 对账借方，这表明需要进行调整。

2.The contra debit 对账借方 was recorded to correct an earlier mistake in the ledger.

该contra debit 对账借方被记录以纠正账本中的早期错误。

3.The finance team used a contra debit 对账借方 to adjust the revenue figures for accuracy.

财务团队使用contra debit 对账借方来调整收入数字以确保准确性。

4.When reviewing the balance sheet, I found a contra debit 对账借方 that offset some of the expenses.

在审查资产负债表时，我发现有一个contra debit 对账借方抵消了一些费用。

5.In the monthly reconciliation, the contra debit 对账借方 helped to balance the accounts.

在每月的对账中，contra debit 对账借方帮助平衡了账户。

作文

In the world of accounting and finance, understanding various terms is crucial for effective communication and accurate reporting. One such term that often appears in financial statements and records is contra debit. This phrase refers to a specific type of accounting entry that is used to offset or reduce the balance of a corresponding account. To grasp the significance of contra debit, it is essential to explore its role within the double-entry bookkeeping system, as well as its practical applications in real-world scenarios.The double-entry bookkeeping system is founded on the principle that every financial transaction affects at least two accounts. For instance, if a company purchases inventory, it will increase its inventory account while simultaneously decreasing its cash account. Here, the increase in inventory is recorded as a debit, while the decrease in cash is recorded as a credit. However, there are times when an adjustment is necessary to accurately reflect the financial position of a company. This is where contra debit comes into play.A contra debit is typically associated with accounts that have a normal credit balance. For example, consider an account that represents accumulated depreciation on fixed assets. This account is credited over time as assets depreciate. If a company decides to dispose of an asset, it must adjust the accumulated depreciation account to reflect this change. In this case, a contra debit would be recorded to decrease the accumulated depreciation account, thereby providing a more accurate picture of the company’s financial status.Moreover, contra debit entries can also be found in the context of allowances for doubtful accounts. When a company estimates that a certain percentage of its receivables may not be collectible, it creates a contra account called allowance for doubtful accounts. This allowance is recorded as a contra debit against accounts receivable, effectively reducing the overall value of receivables presented on the balance sheet. By doing so, the company adheres to the principle of conservatism in accounting, ensuring that its financial statements do not overstate assets.Understanding the implications of contra debit is vital for accountants and financial professionals. It allows them to maintain accurate records and ensure compliance with accounting standards. Incorrectly recording a contra debit can lead to misrepresentation of a company’s financial health, which could have serious repercussions for decision-making by management, investors, and other stakeholders.In summary, the term contra debit plays a significant role in the field of accounting. It serves as a mechanism for adjusting and accurately representing financial data in accordance with the principles of double-entry bookkeeping. By comprehending how to effectively utilize contra debit entries, accounting professionals can enhance the reliability of financial reporting and contribute to better-informed business decisions. As the landscape of finance continues to evolve, mastering such terms will remain essential for anyone involved in financial management or analysis.

在会计和金融的世界中，理解各种术语对于有效沟通和准确报告至关重要。其中一个常出现在财务报表和记录中的术语是contra debit。这个短语指的是一种特定类型的会计条目，用于抵消或减少相应账户的余额。要掌握contra debit的重要性，必须探讨其在复式记账系统中的作用，以及它在现实世界场景中的实际应用。复式记账系统的基础原则是每一笔财务交易至少影响两个账户。例如，如果一家公司购买库存，它将增加其库存账户，同时减少其现金账户。在这里，库存的增加被记录为借方，而现金的减少被记录为贷方。然而，有时需要进行调整，以准确反映公司的财务状况。这时，contra debit就派上用场了。通常与正常贷方余额相关的账户会涉及到contra debit。例如，考虑一个代表固定资产累计折旧的账户。随着资产的折旧，这个账户会随时间而增加。如果公司决定处置一项资产，则必须调整累计折旧账户以反映这一变化。在这种情况下，将记录一个contra debit以减少累计折旧账户，从而提供公司财务状况的更准确的图景。此外，contra debit条目还可以在坏账准备的上下文中找到。当公司估计某一比例的应收账款可能无法收回时，它会创建一个名为坏账准备的对立账户。这个准备金作为contra debit记录在应收账款中，有效地减少了资产负债表上所呈现的应收账款的总体价值。通过这样做，公司遵循了会计中的保守原则，确保其财务报表不会高估资产。理解contra debit的含义对于会计师和金融专业人士至关重要。它使他们能够保持准确的记录，并确保遵守会计标准。不正确地记录contra debit可能导致公司财务健康的误表示，这可能对管理层、投资者和其他利益相关者的决策产生严重影响。总之，术语contra debit在会计领域中发挥着重要作用。它作为调整和准确表示财务数据的一种机制，符合复式记账的原则。通过理解如何有效利用contra debit条目，会计专业人士可以提高财务报告的可靠性，并促进更明智的商业决策。随着金融环境的不断发展，掌握这些术语仍将是任何参与财务管理或分析的人必不可少的技能。