purchase day-book; bought book

简明释义

进货帐,进货帐簿

英英释义

例句

1.The accountant asked me to update the purchase day-book 采购日记账 with the latest invoices.

会计让我用最新的发票更新采购日记账。

2.Every month, I summarize the entries in my purchase day-book 采购日记账 for better financial planning.

每个月，我都会总结一下我的采购日记账中的条目，以便更好地进行财务规划。

3.I bought a new bought book 购书 that explains how to manage a purchase day-book 采购日记账 effectively.

我买了一本新书，讲解如何有效管理采购日记账。

4.After reviewing the purchase day-book 采购日记账, I realized I had spent too much on supplies.

查看采购日记账后，我意识到我在物资上的花费太多了。

5.I recorded all my transactions in the purchase day-book 采购日记账 to keep track of my expenses.

我在采购日记账中记录了所有的交易，以便跟踪我的开支。

作文

In the world of accounting and business, keeping track of financial transactions is crucial for any organization. One essential tool that helps in this process is the purchase day-book, which records all purchases made by a business during a specific period. This book serves as an official ledger where each transaction is documented, providing a clear overview of the company's spending habits. Understanding how to utilize a purchase day-book effectively can lead to better financial management and informed decision-making.When a company makes a purchase, it needs to record details such as the date of purchase, the item bought, the amount spent, and the vendor's information. By maintaining a detailed purchase day-book, businesses can track their expenses accurately. For instance, if a company buys office supplies, the entry in the day-book will include the date, the description of the items, the total cost, and the supplier's name. This practice not only helps in budgeting but also assists in preparing financial statements at the end of the accounting period.Moreover, the purchase day-book acts as a reference point for audits and financial reviews. When auditors examine a company's financial health, they often look at the day-book to verify the legitimacy of expenses claimed by the business. A well-maintained purchase day-book can help avoid discrepancies and ensure compliance with accounting standards.Another important aspect of the purchase day-book is its role in inventory management. By regularly updating the day-book, businesses can keep track of their stock levels and identify when it's time to reorder products. This proactive approach can prevent stockouts and ensure that the business runs smoothly without interruptions.In addition to the purchase day-book, businesses also need to manage their 'bought book,' which typically refers to a record of items that have been purchased and are now part of the company's assets. The bought book contains information about fixed assets such as machinery, vehicles, and equipment. Each entry in the bought book includes details like the purchase date, cost, depreciation, and current value of the asset.Keeping an updated bought book is essential for financial reporting and tax purposes. It allows businesses to assess the value of their assets and make informed decisions regarding investments and asset management. For instance, if a company plans to expand its operations, reviewing the bought book can provide insights into available resources and potential areas for growth.In conclusion, both the purchase day-book and bought book are vital components of effective financial management in any business. By diligently recording purchases and assets, companies can enhance their financial oversight, improve budgeting processes, and ensure compliance with regulations. Therefore, understanding and properly utilizing these tools can significantly contribute to a business's success and sustainability in a competitive market. As we continue to navigate an increasingly complex economic landscape, the importance of accurate record-keeping cannot be overstated. Businesses that prioritize maintaining their purchase day-book and bought book will ultimately find themselves better equipped to face challenges and seize opportunities for growth.

在会计和商业的世界中，跟踪财务交易对于任何组织都是至关重要的。帮助这一过程的一个基本工具是采购日记账，它记录了企业在特定期间内进行的所有采购。此账本作为官方账簿，记录每一笔交易，为公司支出习惯提供清晰的概述。有效地利用采购日记账可以带来更好的财务管理和明智的决策。当公司进行采购时，需要记录诸如购买日期、购买物品、花费金额和供应商信息等详细信息。通过维护详细的采购日记账，企业能够准确追踪其支出。例如，如果一家公司购买办公用品，日记账中的条目将包括日期、物品描述、总费用和供应商名称。这种做法不仅有助于预算编制，还能在会计期末准备财务报表时提供帮助。此外，采购日记账还充当审计和财务审查的参考点。当审计师检查公司的财务健康状况时，他们通常会查看日记账以验证企业所声称的费用的合法性。维护良好的采购日记账可以帮助避免差异，并确保遵守会计标准。采购日记账的另一个重要方面是其在库存管理中的作用。通过定期更新日记账，企业可以跟踪库存水平并识别何时需要重新订购产品。这种主动的方法可以防止缺货，并确保业务顺利进行而不受干扰。除了采购日记账，企业还需要管理其“购入账簿”，通常指的是已购买并且现在成为公司资产的物品记录。购入账簿包含有关固定资产的信息，例如机械、车辆和设备。购入账簿中的每一条目都包括购买日期、成本、折旧和资产的当前价值。保持更新的购入账簿对于财务报告和税务目的至关重要。它使企业能够评估其资产的价值，并就投资和资产管理做出明智的决策。例如，如果一家公司计划扩大其运营，查看购入账簿可以提供有关可用资源和潜在增长领域的见解。总之，采购日记账和购入账簿都是任何企业有效财务管理的重要组成部分。通过认真记录采购和资产，公司可以增强财务监督、改善预算流程，并确保遵守法规。因此，理解和正确利用这些工具可以显著促进企业的成功和可持续发展。在我们继续应对日益复杂的经济环境时，准确记录的重要性不容小觑。优先维护其采购日记账和购入账簿的企业最终将发现自己更好地装备以面对挑战并抓住增长机会。