closing adjustment

简明释义

结帐整理

英英释义

例句

1.The closing adjustment was necessary to account for the depreciation of assets.

进行结算调整是为了考虑资产的折旧。

2.During the audit, the team reviewed the closing adjustment entries from the previous month.

在审计过程中，团队审查了上个月的结算调整条目。

3.At the end of the fiscal year, the accountant made a closing adjustment to ensure all expenses were recorded accurately.

在财政年度结束时，会计进行了一个结算调整以确保所有费用被准确记录。

4.The closing adjustment for inventory helped us identify discrepancies in our stock levels.

库存的结算调整帮助我们识别了库存水平中的差异。

5.We need to make a closing adjustment for the outstanding invoices before we finalize the report.

在我们最终确定报告之前，需要对未结发票进行结算调整。

作文

In the world of finance and accounting, the term closing adjustment refers to the modifications made to the financial statements at the end of an accounting period. These adjustments are crucial as they ensure that the financial reports accurately reflect the company's performance and position. The process of making closing adjustment is essential for both internal management and external stakeholders, such as investors and regulatory bodies, who rely on these documents for decision-making.At the conclusion of each accounting period, businesses must review their accounts to identify any discrepancies or necessary updates. This may involve correcting errors, recognizing accrued expenses or revenues, and adjusting inventory values. For example, if a company has incurred expenses that have not yet been recorded, a closing adjustment would be necessary to reflect these costs accurately in the financial statements. Similarly, if there were sales made on credit that have not yet been collected, recognizing these revenues through a closing adjustment is important for presenting a true picture of the company's financial health.Additionally, closing adjustment plays a vital role in ensuring compliance with accounting standards and regulations. Companies must adhere to Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS), which require accurate reporting of financial information. By making the appropriate closing adjustment, organizations can avoid potential legal issues and maintain their credibility in the marketplace.The importance of closing adjustment extends beyond just accuracy; it also impacts the strategic decisions made by management. For instance, understanding the true profitability of different departments or product lines after making these adjustments can inform future business strategies. If a particular division shows a loss after closing adjustment, management may decide to cut costs or reallocate resources to improve overall performance.Furthermore, investors and analysts closely scrutinize financial statements. They often look for trends and patterns that can indicate the future success of a company. If a company consistently makes significant closing adjustment, it may raise red flags about its financial practices and transparency. Therefore, maintaining a robust system for making these adjustments is critical for building trust with stakeholders.In conclusion, the term closing adjustment encapsulates a fundamental aspect of the accounting process that ensures the integrity and accuracy of financial reports. These adjustments are not merely routine tasks but rather pivotal actions that influence how a business is perceived and how it operates. A well-executed closing adjustment process can lead to better decision-making, improved financial health, and ultimately, greater success for the organization. As such, every accountant and financial manager should prioritize understanding and implementing effective closing adjustment practices in their work.

在金融和会计的世界中，术语closing adjustment指的是在会计期末对财务报表所做的修改。这些调整至关重要，因为它们确保财务报告准确反映公司的业绩和状况。进行closing adjustment的过程对于内部管理和外部利益相关者（如投资者和监管机构）都是必不可少的，他们依赖这些文件做出决策。在每个会计期结束时，企业必须审查其账户，以识别任何差异或必要的更新。这可能涉及纠正错误、确认应计费用或收入以及调整库存价值。例如，如果一家公司发生了尚未记录的费用，则需要进行closing adjustment以准确反映这些成本在财务报表中的情况。同样，如果有信用销售尚未收款，通过closing adjustment确认这些收入对于呈现公司财务健康的真实图景也很重要。此外，closing adjustment在确保遵守会计标准和法规方面也发挥着重要作用。公司必须遵循公认会计原则（GAAP）或国际财务报告准则（IFRS），这些标准要求准确报告财务信息。通过进行适当的closing adjustment，组织可以避免潜在的法律问题，并在市场上保持信誉。closing adjustment的重要性不仅仅体现在准确性上；它还影响管理层做出的战略决策。例如，在进行这些调整后，了解不同部门或产品线的真实盈利能力可以为未来的商业策略提供依据。如果某个部门在closing adjustment后显示亏损，管理层可能会决定削减成本或重新分配资源，以改善整体业绩。此外，投资者和分析师密切关注财务报表。他们通常会寻找可以指示公司未来成功的趋势和模式。如果一家公司持续进行重大closing adjustment，可能会引发对其财务实践和透明度的警觉。因此，维护一个健全的closing adjustment系统对于与利益相关者建立信任至关重要。总之，术语closing adjustment概括了会计过程中一个基本方面，即确保财务报告的完整性和准确性。这些调整不仅仅是例行任务，而是影响企业如何被看待及其运营方式的关键举措。执行良好的closing adjustment过程可以带来更好的决策、更强的财务健康，最终为组织带来更大的成功。因此，每位会计师和财务经理都应优先考虑理解和实施有效的closing adjustment实践。