subsidiary account

简明释义

从属帐户

英英释义

A subsidiary account is a detailed account that provides specific information about a particular aspect of a larger account, often used in accounting to track individual transactions or balances related to a parent account.

子账户是一个详细的账户,提供有关更大账户特定方面的信息,通常在会计中用于跟踪与父账户相关的单个交易或余额。

例句

1.The finance team reviews the subsidiary accounts monthly to ensure accuracy.

财务团队每月审查子账户以确保准确性。

2.The company maintains a subsidiary account for each department to track their expenses separately.

公司为每个部门维持一个子账户以单独追踪他们的开支。

3.We use subsidiary accounts to separate operational and capital expenses.

我们使用子账户将运营和资本支出分开。

4.To better manage customer transactions, we created a subsidiary account for each client.

为了更好地管理客户交易,我们为每个客户创建了一个子账户

5.Each subsidiary account allows us to generate detailed reports for specific projects.

每个子账户使我们能够为特定项目生成详细报告。

作文

In the world of finance and accounting, understanding the concept of a subsidiary account is crucial for both individuals and businesses. A subsidiary account refers to a secondary account that is used to support the primary account, allowing for a more detailed breakdown of financial transactions. This structure is particularly important in maintaining accurate records and ensuring transparency in financial reporting.For instance, consider a company that sells various products. The main account would represent the total sales revenue. However, within this main account, there could be multiple subsidiary accounts for each product line, such as electronics, clothing, and home goods. By doing this, the company can easily track the performance of each category, identify trends, and make informed decisions based on the data collected from these subsidiary accounts.The use of subsidiary accounts is not limited to businesses; individuals can also benefit from them. For example, a personal budget can be organized using a main account for total expenses, while subsidiary accounts can categorize spending into groceries, utilities, entertainment, and savings. This approach allows individuals to see where their money is going and helps in making better financial choices.Moreover, subsidiary accounts play a significant role in auditing and compliance. When auditors review a company’s financial statements, they often look at the subsidiary accounts to verify the accuracy of the primary account. This process ensures that the financial reports are trustworthy and comply with regulatory standards. Without well-maintained subsidiary accounts, it would be challenging to provide accurate financial information, which could lead to legal issues or loss of credibility.In addition to enhancing financial clarity, subsidiary accounts also facilitate better cash flow management. By monitoring different subsidiary accounts, businesses can identify which areas are generating revenue and which may require more attention or investment. This insight can help companies allocate resources more effectively, ultimately leading to improved profitability.Furthermore, technology has made managing subsidiary accounts easier than ever. With accounting software, businesses can automate the tracking of these accounts, ensuring that all transactions are recorded accurately and in real-time. This automation reduces the risk of human error and provides business owners with up-to-date financial information at their fingertips.In conclusion, the concept of a subsidiary account is essential in both personal and business finance. It allows for detailed tracking of financial transactions, supports better decision-making, and enhances the overall financial health of an entity. Whether for budgeting purposes or for comprehensive financial reporting, subsidiary accounts provide the necessary framework to understand and manage finances effectively. Embracing this accounting practice can lead to greater financial awareness and success, making it a vital tool in today’s economic landscape.

在金融和会计的世界中,理解“子账户”的概念对个人和企业来说都是至关重要的。“子账户”是指用于支持主账户的辅助账户,允许对财务交易进行更详细的分类。这种结构在维护准确记录和确保财务报告透明度方面尤为重要。例如,考虑一家销售各种产品的公司。主账户将代表总销售收入。然而,在这个主账户中,可以为每个产品线设置多个“子账户”,如电子产品、服装和家居用品。通过这样做,公司可以轻松跟踪每个类别的表现,识别趋势,并根据从这些“子账户”收集的数据做出明智的决策。“子账户”的使用不仅限于企业;个人也可以从中受益。例如,个人预算可以使用一个主账户来表示总支出,而“子账户”可以将支出分类为食品杂货、公共事业、娱乐和储蓄。这种方法使个人能够清楚地了解他们的钱花在哪里,并帮助做出更好的财务选择。此外,“子账户”在审计和合规中也发挥着重要作用。当审计师审查公司的财务报表时,他们通常会查看“子账户”以验证主账户的准确性。这个过程确保财务报告是可靠的,并符合监管标准。如果没有良好维护的“子账户”,提供准确的财务信息将变得具有挑战性,这可能导致法律问题或失去信誉。除了增强财务透明度外,“子账户”还有助于更好的现金流管理。通过监控不同的“子账户”,企业可以识别哪些领域正在产生收入,哪些可能需要更多关注或投资。这些见解可以帮助公司更有效地分配资源,最终提高盈利能力。此外,技术使得管理“子账户”变得比以往任何时候都容易。借助会计软件,企业可以自动化这些账户的跟踪,确保所有交易都被准确且实时地记录。这种自动化减少了人为错误的风险,并为企业主提供了随时可用的最新财务信息。总之,“子账户”的概念在个人和企业财务中都是至关重要的。它允许对财务交易进行详细跟踪,支持更好的决策,并增强实体的整体财务健康。无论是为了预算目的还是全面的财务报告,“子账户”提供了理解和有效管理财务所需的框架。接受这种会计实践可以带来更大的财务意识和成功,使其成为当今经济环境中不可或缺的工具。