auxiliary book; subsidiary book

简明释义

辅助簿(簿)册

英英释义

例句

1.In our accounting system, we use a subsidiary book for recording sales transactions separately.

在我们的会计系统中，我们使用一本分支账簿单独记录销售交易。

2.The accountant maintained an auxiliary book to track all petty cash expenses.

会计维护了一本辅助账簿来记录所有的小额现金支出。

3.The subsidiary book helps in organizing the invoices received from various suppliers.

这本分支账簿有助于整理从各个供应商收到的发票。

4.An auxiliary book is essential for tracking inventory levels throughout the year.

一本辅助账簿对于跟踪全年库存水平至关重要。

5.Each department is required to keep an auxiliary book for their individual budgets.

每个部门都需要保留一本辅助账簿来管理他们的个人预算。

作文

In the world of accounting, maintaining accurate and organized financial records is crucial for any business. To achieve this, accountants often rely on various tools and techniques. One such tool that plays a significant role in financial record-keeping is the concept of auxiliary book; subsidiary book. These terms refer to specific types of accounting records that help in tracking detailed transactions, making it easier for businesses to manage their finances effectively.The auxiliary book; subsidiary book serves as a supplementary record to the main ledger. While the general ledger contains all the accounts of a business, the auxiliary book; subsidiary book provides a more detailed breakdown of specific transactions related to particular accounts. For example, a company might use a sales auxiliary book; subsidiary book to keep track of all sales transactions, which allows them to monitor sales performance closely without cluttering the main ledger.One of the primary advantages of using auxiliary books; subsidiary books is that they enhance the efficiency of the accounting process. By segregating detailed transaction data from the main ledger, accountants can quickly access and analyze specific information without sifting through voluminous entries. This separation also reduces the risk of errors and discrepancies in financial reporting, as each auxiliary book; subsidiary book can be reconciled independently before the data is summarized in the general ledger.Moreover, auxiliary books; subsidiary books can vary based on the nature of the business and its specific needs. Common examples include the purchase book, sales book, cash book, and journal book. Each of these records serves a unique purpose but collectively contributes to a comprehensive understanding of a business's financial activities. For instance, the purchase book records all purchases made by the business, while the cash book tracks all cash transactions. By maintaining these separate records, businesses can ensure that they have a clear picture of their financial situation at any given time.Additionally, the use of auxiliary books; subsidiary books can facilitate better decision-making within the organization. When managers have access to detailed financial data, they can make informed choices regarding budgeting, forecasting, and strategic planning. For example, if the sales auxiliary book; subsidiary book indicates a decline in sales for a particular product line, management can investigate the cause and take corrective actions promptly.Furthermore, auxiliary books; subsidiary books are essential for compliance with regulatory requirements. Many jurisdictions mandate that businesses maintain accurate and detailed financial records for tax purposes and audits. By utilizing auxiliary books; subsidiary books, companies can ensure that they meet these legal obligations while also providing transparency in their financial reporting.In conclusion, the concept of auxiliary book; subsidiary book is fundamental to the discipline of accounting. These records not only streamline the accounting process but also enhance the accuracy and reliability of financial reporting. By maintaining detailed transaction records, businesses can improve their financial management, support effective decision-making, and comply with regulatory standards. Thus, understanding and implementing auxiliary books; subsidiary books is vital for any organization aiming to achieve financial success and sustainability.

在会计的世界中，保持准确和有组织的财务记录对任何企业都是至关重要的。为了实现这一目标，会计师通常依赖各种工具和技术。其中一个在财务记录保管中发挥重要作用的工具就是辅助账簿；附属账簿的概念。这些术语指的是帮助跟踪详细交易的特定类型会计记录，使企业能够有效地管理财务。辅助账簿；附属账簿作为主分类账的补充记录。虽然总分类账包含企业的所有账户，但辅助账簿；附属账簿提供了与特定账户相关的具体交易的更详细分解。例如，一家公司可能会使用销售辅助账簿；附属账簿来跟踪所有销售交易，这使他们能够密切监控销售业绩，而不会使主分类账变得杂乱。使用辅助账簿；附属账簿的主要优点之一是它们提高了会计过程的效率。通过将详细交易数据与主分类账分开，会计师可以快速访问和分析特定信息，而无需翻阅大量条目。这种分离还减少了财务报告中的错误和差异的风险，因为每个辅助账簿；附属账簿都可以在数据汇总到总分类账之前独立进行对账。此外，辅助账簿；附属账簿可以根据企业的性质和具体需求而有所不同。常见的例子包括采购账簿、销售账簿、现金账簿和日记账。每本记录都有其独特的目的，但共同为全面了解企业的财务活动做出贡献。例如，采购账簿记录企业所做的所有采购，而现金账簿跟踪所有现金交易。通过维护这些单独的记录，企业可以确保在任何给定时间对其财务状况有清晰的了解。此外，使用辅助账簿；附属账簿可以促进组织内更好的决策。当管理者能够访问详细的财务数据时，他们可以就预算、预测和战略规划做出明智的选择。例如，如果销售辅助账簿；附属账簿显示某一产品线的销售下降，管理层可以及时调查原因并采取纠正措施。此外，辅助账簿；附属账簿对于遵守监管要求至关重要。许多司法管辖区要求企业维护准确和详细的财务记录，以便于税务和审计。通过利用辅助账簿；附属账簿，公司可以确保满足这些法律义务，同时在财务报告中提供透明度。总之，辅助账簿；附属账簿的概念对于会计学科至关重要。这些记录不仅简化了会计过程，还提高了财务报告的准确性和可靠性。通过维护详细的交易记录，企业可以改善财务管理，支持有效的决策，并遵守监管标准。因此，理解和实施辅助账簿；附属账簿对任何希望实现财务成功和可持续发展的组织来说都是至关重要的。