suspense account; temporary account

简明释义

临时帐户

英英释义

例句

1.The accountant used a suspense account 暂记账户 to hold the unallocated receipts until they could be properly classified.

会计使用暂记账户来保存未分配的收据，直到它们能够被正确分类。

2.The suspense account 暂记账户 is crucial for managing discrepancies in financial records.

对于管理财务记录中的差异，暂记账户是至关重要的。

3.Our financial policy allows for the use of a suspense account 暂记账户 to temporarily hold funds until they are allocated.

我们的财务政策允许使用暂记账户来暂时保存资金，直到它们被分配。

4.We need to transfer the funds from the suspense account 暂记账户 to the correct customer account.

我们需要将资金从暂记账户转移到正确的客户账户。

5.After reconciling the books, we found that a payment was mistakenly recorded in a suspense account 暂记账户.

在对账后，我们发现一笔付款错误地记录在了暂记账户中。

作文

In the world of accounting, various terms and concepts are used to maintain accurate financial records. One such term is suspense account, which refers to a temporary account used to hold transactions whose final destination is not yet determined. This type of account is particularly useful when discrepancies arise in the accounting records or when there is uncertainty about where to classify a particular entry. The purpose of a suspense account is to ensure that the financial statements remain balanced while further investigation is conducted to resolve the issue. For instance, if a company receives a payment but cannot identify the customer, the amount may be placed in a suspense account until the matter is clarified. This allows the company to maintain accurate records without leaving any transactions unaccounted for.Similarly, a temporary account is another important concept in accounting. A temporary account is used to accumulate information for a specific period and is closed at the end of that period. Common examples of temporary accounts include revenue accounts, expense accounts, and dividends. At the end of an accounting period, the balances in these temporary accounts are transferred to permanent accounts, such as retained earnings. This process ensures that the financial records reflect only the current period's activities and do not mix with previous periods.Understanding the distinction between suspense accounts and temporary accounts is crucial for anyone involved in financial management. While both types of accounts serve to facilitate smoother accounting processes, they have different purposes and implications. A suspense account is often used as a holding area for unclear transactions, whereas a temporary account is designed to track specific financial activities over a defined time frame.For example, consider a small business that experiences a sudden influx of sales. If the owner is unable to immediately categorize these sales into the appropriate revenue accounts due to a lack of information, she might place these amounts in a suspense account. Once she has gathered enough data to determine the nature of the sales, she can then move the funds to the correct revenue account. On the other hand, at the end of the fiscal year, the business owner will close her revenue temporary accounts and transfer the total to her permanent retained earnings account, reflecting the profits made during that year.In summary, both suspense accounts and temporary accounts play vital roles in ensuring that financial records are accurate and up-to-date. They help businesses navigate the complexities of accounting by providing mechanisms to handle uncertain transactions and to track financial performance over specific periods. By mastering the use of these accounts, accountants and business owners can maintain better control over their financial reporting and make informed decisions based on reliable data. Understanding these concepts is essential for anyone looking to excel in the field of accounting, as they provide the foundation for accurate financial management and reporting.

在会计的世界中，使用各种术语和概念来保持准确的财务记录。其中一个术语是待处理账户，它指的是用于保存尚未确定最终目的地的交易的临时账户。这种类型的账户在会计记录中出现差异或对某个特定条目的分类存在不确定性时特别有用。待处理账户的目的是确保财务报表在进一步调查以解决问题时保持平衡。例如，如果一家公司收到了一笔付款但无法识别客户，该金额可能会被放入待处理账户，直到问题得到澄清。这使得公司能够保持准确的记录，而不留下任何未记账的交易。同样，临时账户是会计中的另一个重要概念。临时账户用于在特定期间内累积信息，并在该期间结束时关闭。常见的临时账户示例包括收入账户、费用账户和股息。在会计期末，这些临时账户中的余额会转移到永久账户，例如留存收益。这个过程确保财务记录仅反映当前期间的活动，而不与以前的期间混合。理解待处理账户和临时账户之间的区别对于任何参与财务管理的人来说都是至关重要的。虽然这两种类型的账户都旨在促进更顺畅的会计流程，但它们的目的和影响不同。待处理账户通常用作不明确交易的持有区域，而临时账户则旨在跟踪特定财务活动在定义时间范围内的情况。例如，考虑一家小型企业经历突然的销售激增。如果业主由于缺乏信息而无法立即将这些销售归类到适当的收入账户中，她可能会将这些金额放入待处理账户。一旦她收集到足够的数据以确定销售的性质，她就可以将资金转移到正确的收入账户中。另一方面，在财年结束时，企业主将关闭她的收入临时账户，并将总额转移到她的永久留存收益账户中，反映出该年所赚取的利润。总之，待处理账户和临时账户在确保财务记录准确和最新方面发挥着至关重要的作用。它们通过提供机制来处理不确定交易以及跟踪特定期间的财务表现，帮助企业应对会计的复杂性。通过掌握这些账户的使用，会计师和企业主可以更好地控制财务报告，并根据可靠的数据做出明智的决策。理解这些概念对于希望在会计领域取得成功的任何人都是必要的，因为它们为准确的财务管理和报告提供了基础。