controlling account; control account

简明释义

控制帐户

英英释义

例句

1.Each department's expenses are recorded under a separate control account for better tracking.

每个部门的费用都记录在一个单独的控制账户下，以便更好地跟踪。

2.At the end of the month, we reconcile the controlling account with the detailed ledgers.

在月底，我们将控制账户与详细的分类账进行对账。

3.The company uses a controlling account to summarize the transactions of all its subsidiaries.

公司使用控制账户来汇总所有子公司的交易。

4.The finance team reviews the controlling account regularly to maintain accuracy.

财务团队定期审核控制账户以保持准确性。

5.A control account helps in ensuring that the total balances match with individual accounts.

一个控制账户有助于确保总余额与各个账户匹配。

作文

In the field of accounting, the terms controlling account and control account are often used interchangeably to describe a specific type of account that plays a crucial role in the overall accounting system. A controlling account is essentially a summary account that aggregates the balances of multiple subsidiary accounts. This structure allows for better organization and management of financial data, especially in larger businesses where numerous transactions occur daily. By using a control account, accountants can efficiently track the total amount owed by customers or the total amount payable to suppliers without having to sift through each individual transaction.The primary purpose of a controlling account is to provide a clear overview of the financial situation regarding specific categories of accounts. For instance, in accounts receivable, a control account will reflect the total amount due from all customers. Each customer’s individual balance is maintained in separate subsidiary accounts, which feed into the controlling account. This allows the company to have an accurate picture of its total receivables at any given time while still maintaining detailed records of each customer's transactions.One of the key benefits of utilizing controlling accounts is the simplification of financial reporting. When preparing financial statements, businesses can present summarized information that is easier for stakeholders to understand. Instead of listing every single transaction, they can simply report the totals from their control accounts. This not only saves time but also enhances clarity, making it easier for management, investors, and auditors to assess the company's financial health.Moreover, controlling accounts play a significant role in ensuring accuracy and preventing fraud. Since subsidiary accounts are reconciled with the control account, any discrepancies can be quickly identified and addressed. This reconciliation process acts as a safeguard against errors and fraudulent activities, as it requires that the sum of the subsidiary accounts matches the balance of the controlling account. If there is a mismatch, it prompts an investigation to determine the cause of the discrepancy.In conclusion, understanding controlling accounts and control accounts is fundamental for anyone involved in accounting or financial management. These accounts not only streamline the accounting process but also enhance the reliability and accuracy of financial reporting. By providing a comprehensive overview of various financial components, controlling accounts enable businesses to make informed decisions based on accurate data. As companies continue to grow and evolve, the importance of effective financial management tools like control accounts will only increase, highlighting the need for professionals to stay informed about best practices in accounting.

在会计领域，术语controlling account和control account通常可以互换使用，用于描述一种在整体会计系统中发挥至关重要作用的特定类型账户。controlling account本质上是一个汇总账户，用于聚合多个子账户的余额。这种结构允许更好地组织和管理财务数据，尤其是在日常发生大量交易的大型企业中。通过使用control account，会计人员可以有效跟踪客户所欠的总金额或应付给供应商的总金额，而无需逐一查看每项交易。controlling account的主要目的是提供有关特定类别账户的财务状况的清晰概览。例如，在应收账款中，control account将反映所有客户的总欠款。每位客户的个别余额保存在单独的子账户中，这些子账户汇入controlling account。这使得公司能够在任何给定时间准确了解其总应收账款，同时仍然保持对每位客户交易的详细记录。利用controlling accounts的一个主要好处是简化财务报告。在准备财务报表时，企业可以呈现更容易让利益相关者理解的汇总信息。公司可以简单地报告来自其control accounts的总额，而不是列出每一笔交易。这不仅节省了时间，还增强了清晰度，使管理层、投资者和审计人员能够更轻松地评估公司的财务健康状况。此外，controlling accounts在确保准确性和防止欺诈方面也发挥着重要作用。由于子账户与control account进行对账，因此可以快速识别并解决任何差异。这一对账过程作为防止错误和欺诈活动的保障，因为它要求子账户的总和与controlling account的余额相匹配。如果存在不匹配情况，则会促使调查以确定差异的原因。总之，理解controlling accounts和control accounts对于任何参与会计或财务管理的人来说都是基础。这些账户不仅简化了会计流程，还提高了财务报告的可靠性和准确性。通过提供各种财务组成部分的全面概述，controlling accounts使企业能够根据准确的数据做出明智的决策。随着公司不断发展壮大，有效财务管理工具如control accounts的重要性只会增加，强调了专业人员需要了解会计最佳实践的必要性。