contra-account; offset account

简明释义

抵销帐户

英英释义

例句

1.To balance the books, the accountant adjusted the offset account for previous transactions.

为了平衡账目，会计调整了之前交易的抵消账户。

2.The offset account helps to reduce the total liabilities shown on the balance sheet.

该抵消账户有助于减少资产负债表上显示的总负债。

3.In financial reporting, the contra-account is essential for showing the net value of an asset.

在财务报告中，抵消账户对于显示资产的净值至关重要。

4.When calculating net income, it's important to consider the amounts in the contra-account.

在计算净收入时，考虑抵消账户中的金额非常重要。

5.The company recorded a loss of $5,000 in the contra-account, which reflects the depreciation of its assets.

公司在抵消账户中记录了5000美元的损失，反映了其资产的折旧。

作文

In the world of finance and accounting, understanding the concept of a contra-account; offset account is crucial for anyone involved in managing financial statements. A contra-account; offset account is an account that is used to reduce the balance of a related account. This means that it has a balance that is opposite to the normal balance of the account it offsets. For example, if we have an asset account such as accounts receivable, a corresponding contra-account; offset account would be an allowance for doubtful accounts. This allowance serves to reduce the total amount of accounts receivable that is reported on the balance sheet, providing a more accurate picture of the company's financial position.The use of contra-accounts; offset accounts is essential in presenting a true and fair view of a company’s financial health. Without these accounts, stakeholders may be misled by inflated figures that do not take into account potential losses or reductions in value. For example, if a company has $100,000 in accounts receivable but does not account for the possibility that some of those debts may not be collected, the financial statements would present an overly optimistic view of the company's liquidity and overall financial condition.Moreover, contra-accounts; offset accounts are not limited to accounts receivable. They can also be found in various other areas of accounting. For instance, accumulated depreciation is a contra-account; offset account related to fixed assets. This account accumulates the total depreciation expense that has been allocated to the asset over its useful life, thereby reducing the asset's book value on the balance sheet. By using these contra-accounts; offset accounts, businesses can provide a clearer representation of their asset values, which is essential for investors and creditors when evaluating a company’s worth.Understanding how to utilize contra-accounts; offset accounts effectively can also aid in financial analysis and decision-making. Analysts often look at both the gross and net figures when assessing a company's performance. Gross figures may show the total revenues or total assets, while net figures will reflect the impact of contra-accounts; offset accounts. This distinction is vital for making informed decisions regarding investments, lending, and other financial activities.In conclusion, the concept of a contra-account; offset account plays a significant role in the field of accounting. These accounts help ensure that financial statements portray a realistic view of a company's financial status by accounting for potential losses or reductions in value. By incorporating contra-accounts; offset accounts into financial reporting, businesses can enhance transparency and accuracy, which ultimately benefits all stakeholders involved. As such, mastering the use of contra-accounts; offset accounts is an essential skill for any accounting professional or business owner striving for financial integrity and success.

在金融和会计的世界中，理解对账账户；抵消账户的概念对于任何参与财务报表管理的人来说都是至关重要的。对账账户；抵消账户是用于减少相关账户余额的账户。这意味着它的余额与其抵消的账户的正常余额相反。例如，如果我们有一个资产账户，如应收账款，那么相应的对账账户；抵消账户将是坏账准备。这个准备金用于减少在资产负债表上报告的应收账款总额，从而提供公司财务状况的更准确的图景。使用对账账户；抵消账户对于呈现公司财务健康的真实和公正的视图至关重要。如果没有这些账户，利益相关者可能会被未考虑潜在损失或价值减少的虚高数字所误导。例如，如果一家公司有10万美元的应收账款，但没有考虑到其中一些债务可能无法收回的可能性，则财务报表将呈现出过于乐观的公司流动性和整体财务状况的视图。此外，对账账户；抵消账户不仅限于应收账款。它们还可以在会计的各个领域中找到。例如，累计折旧是与固定资产相关的对账账户；抵消账户。该账户累计已分配给资产的总折旧费用，从而减少资产在资产负债表上的账面价值。通过使用这些对账账户；抵消账户，企业可以提供更清晰的资产价值表示，这对于投资者和债权人在评估公司的价值时至关重要。有效利用对账账户；抵消账户也可以帮助进行财务分析和决策。分析师通常在评估公司的业绩时会查看毛额和净额。毛额可能显示总收入或总资产，而净额则反映了对账账户；抵消账户的影响。这一区别对做出有关投资、贷款和其他财务活动的明智决策至关重要。总之，对账账户；抵消账户的概念在会计领域中扮演着重要角色。这些账户通过考虑潜在损失或价值减少，帮助确保财务报表描绘公司财务状况的现实视图。通过将对账账户；抵消账户纳入财务报告，企业可以增强透明度和准确性，这最终使所有相关利益者受益。因此，掌握使用对账账户；抵消账户的能力是任何追求财务诚信和成功的会计专业人士或企业主必备的技能。