bookkeeping by single entry; single entry

简明释义

单式簿记

英英释义

Bookkeeping by single entry is a method of recording financial transactions where only one entry is made for each transaction, typically recording income and expenses without maintaining a comprehensive ledger.

单一分录记账是一种记录财务交易的方法,在这种方法中,每笔交易只做一个分录,通常记录收入和支出,而不维护全面的分类账。

Single entry refers specifically to this simplified bookkeeping system, which is less complex than double-entry bookkeeping and often used by small businesses or individuals.

单一分录专指这种简化的记账系统,较之于复式记账更为简单,通常用于小型企业或个人。

例句

1.The bookkeeping by single entry; single entry method is suitable for businesses with low transaction volumes.

对于交易量较低的企业,单式记账方法是合适的。

2.With bookkeeping by single entry; single entry, you only track cash inflows and outflows.

使用单式记账时,您只需跟踪现金的流入和流出。

3.A common mistake in bookkeeping by single entry; single entry is forgetting to record expenses.

单式记账中,一个常见的错误是忘记记录费用。

4.Freelancers often prefer bookkeeping by single entry; single entry to manage their finances.

自由职业者通常更喜欢使用单式记账来管理他们的财务。

5.Many small businesses use bookkeeping by single entry; single entry for its simplicity.

许多小企业使用单式记账因为它简单易懂。

作文

In the world of finance and accounting, various methods are employed to keep track of financial transactions. One such method is known as bookkeeping by single entry; single entry. This approach is relatively simple compared to its counterpart, double-entry bookkeeping. Understanding this method can be beneficial for small business owners and individuals who want to manage their finances without the complexity of double-entry systems.The concept of bookkeeping by single entry; single entry revolves around the idea of recording each financial transaction only once. For example, when a business makes a sale, it records the revenue in a sales ledger without simultaneously recording the corresponding increase in cash or accounts receivable. This method is straightforward and easy to understand, making it an attractive option for those who may not have extensive accounting knowledge.However, while bookkeeping by single entry; single entry has its advantages, it also comes with limitations. One of the main drawbacks is that it does not provide a complete picture of a company's financial health. Since transactions are recorded only once, there is no way to verify that all entries are accurate or to ensure that the accounting equation (Assets = Liabilities + Equity) holds true. This lack of checks and balances can lead to errors and potential fraud, which is why many larger businesses prefer the double-entry system.Despite these challenges, bookkeeping by single entry; single entry can be an effective tool for small businesses or freelancers. It allows them to keep track of their income and expenses without the need for sophisticated accounting software. Many online tools and applications have emerged to assist users in managing their finances using this method. These tools often simplify the process by providing templates and automatic calculations, making it easier for users to stay organized.Moreover, for individuals who are just starting their entrepreneurial journey, bookkeeping by single entry; single entry serves as a stepping stone toward more complex accounting practices. As they grow and their financial transactions become more intricate, they may eventually transition to a double-entry system. This gradual progression allows them to build a solid foundation of financial understanding before taking on more advanced accounting methods.In conclusion, bookkeeping by single entry; single entry is a valuable method for those seeking a simple and straightforward way to manage their finances. While it may not offer the comprehensive insights that come with double-entry bookkeeping, it provides an accessible starting point for small businesses and individuals. By understanding the strengths and weaknesses of this method, one can make informed decisions about how to best manage their financial records. Whether you are a small business owner or someone looking to keep your personal finances in check, bookkeeping by single entry; single entry can be a practical choice that meets your needs without overwhelming you with complexity.

在财务和会计的世界中,采用各种方法来跟踪财务交易。其中一种方法被称为单式记账。与其对应的复式记账相比,这种方法相对简单。理解这种方法对于小企业主和希望管理自己财务的个人来说是有益的,而无需复杂的复式记账系统。单式记账的概念围绕着仅记录每笔财务交易一次的理念。例如,当企业进行销售时,它会在销售账簿中记录收入,而不同时记录现金或应收账款的相应增加。这种方法简单易懂,使其成为那些可能没有广泛会计知识的人的吸引选择。然而,尽管单式记账有其优点,但也存在局限性。主要缺点之一是它无法提供公司财务健康状况的完整视图。由于交易只记录一次,因此无法验证所有条目是否准确,也无法确保会计等式(资产=负债+股东权益)成立。这种缺乏检查和平衡可能导致错误和潜在的欺诈,这就是为什么许多大型企业更喜欢复式记账系统。尽管面临这些挑战,单式记账仍然可以成为小企业或自由职业者的有效工具。它使他们能够跟踪收入和支出,而无需复杂的会计软件。许多在线工具和应用程序已经出现,以帮助用户使用这种方法管理财务。这些工具通常通过提供模板和自动计算来简化流程,使用户更容易保持组织。此外,对于刚开始创业的人来说,单式记账可以作为更复杂会计实践的铺垫。随着他们的成长和财务交易变得更加复杂,他们最终可能会过渡到复式记账系统。这种渐进式的进展使他们能够在承担更高级的会计方法之前建立扎实的财务理解基础。总之,单式记账是那些寻求简单明了的方式来管理财务的人的有价值的方法。虽然它可能无法提供复式记账所带来的全面洞察,但它为小企业和个人提供了一种可接触的起点。通过理解这种方法的优缺点,人们可以就如何最好地管理财务记录做出明智的决策。无论你是小企业主还是希望保持个人财务的整洁,单式记账都可以成为满足你需求的实用选择,而不会让你感到复杂。

相关单词

bookkeeping

bookkeeping详解:怎么读、什么意思、用法

by

by详解:怎么读、什么意思、用法

entry

entry详解:怎么读、什么意思、用法