subsidiary ledger

简明释义

明细帐

英英释义

例句

1.The subsidiary ledger helps in organizing accounts receivable and payable.

该明细账有助于组织应收账款和应付账款。

2.The accountant updated the subsidiary ledger to reflect recent transactions.

会计更新了明细账以反映最近的交易。

3.Each department maintains its own subsidiary ledger for better financial tracking.

每个部门维护自己的明细账以便更好地跟踪财务。

4.Errors in the subsidiary ledger can lead to discrepancies in the financial statements.

在明细账中的错误可能导致财务报表的不一致。

5.Auditors often review the subsidiary ledger for accuracy during their assessments.

审计员在评估期间通常会检查明细账的准确性。

作文

In the realm of accounting, the term subsidiary ledger refers to a detailed set of records that supports and breaks down the information found in the general ledger. The general ledger provides an overview of all financial transactions for a business, but it can often be too broad and lack the necessary detail for specific accounts. This is where the subsidiary ledger comes into play, allowing businesses to track individual transactions and balances in a more granular manner.For instance, consider a company that sells products on credit. The overall sales figure is recorded in the general ledger, but to manage customer accounts effectively, the company would maintain a subsidiary ledger for accounts receivable. This subsidiary ledger would contain a separate entry for each customer, detailing their individual purchases, payments, and outstanding balances. This level of detail is crucial for managing cash flow and ensuring that customers are paying their debts on time.The use of subsidiary ledgers is not limited to accounts receivable; they can also be utilized for accounts payable, inventory, fixed assets, and more. Each subsidiary ledger serves as a supplementary record that feeds into the general ledger, ensuring that all financial data is accurately captured and reported. By using subsidiary ledgers, businesses can enhance their financial reporting and analysis, making it easier to identify trends, discrepancies, and areas that require attention.Moreover, subsidiary ledgers play a significant role in internal control. By maintaining detailed records for each account, businesses can perform regular reconciliations to ensure that the amounts in the subsidiary ledger match those in the general ledger. This process helps to catch errors or fraudulent activities early, protecting the company's financial integrity.In addition to improving accuracy and control, subsidiary ledgers also facilitate better decision-making. With detailed insights into specific accounts, management can analyze performance at a micro level. For example, if a company notices that one product line is consistently underperforming, the detailed data from the subsidiary ledger can help pinpoint whether the issue lies with pricing, marketing, or customer satisfaction.Furthermore, the organization of financial information through subsidiary ledgers allows for more efficient audits. Auditors can focus on specific accounts by reviewing the subsidiary ledger instead of sifting through the entire general ledger. This targeted approach not only saves time but also enhances the accuracy of the audit process.In conclusion, the concept of subsidiary ledger is essential for effective accounting practices. It provides the necessary detail to support the general ledger, enhances internal controls, aids in decision-making, and streamlines auditing processes. Businesses that leverage subsidiary ledgers can gain a more comprehensive understanding of their financial position, ultimately leading to improved financial health and operational efficiency. Understanding the importance of subsidiary ledgers is crucial for anyone involved in financial management, as they are a foundational element of accurate and responsible accounting.

在会计领域，术语subsidiary ledger指的是一套详细的记录，用于支持和细分总账中的信息。总账提供了企业所有财务交易的概述，但往往过于宽泛，缺乏对特定账户的必要细节。这就是subsidiary ledger发挥作用的地方，它允许企业以更细致的方式跟踪单个交易和余额。例如，考虑一家赊账销售产品的公司。整体销售数字记录在总账中，但为了有效管理客户账户，公司将维护一个应收账款的subsidiary ledger。这个subsidiary ledger将包含每位客户的单独条目，详细说明他们的个人购买、付款和未偿余额。这种细节水平对于管理现金流和确保客户按时支付债务至关重要。subsidiary ledgers的使用不限于应收账款；它们也可以用于应付账款、库存、固定资产等。每个subsidiary ledger作为补充记录，汇入总账，确保所有财务数据被准确捕捉和报告。通过使用subsidiary ledgers，企业可以增强其财务报告和分析，使识别趋势、差异和需要关注的领域变得更容易。此外，subsidiary ledgers在内部控制中也发挥着重要作用。通过为每个账户维护详细记录，企业可以定期进行对账，以确保subsidiary ledger中的金额与总账中的金额匹配。这个过程有助于及早发现错误或欺诈活动，从而保护公司的财务完整性。除了提高准确性和控制外，subsidiary ledgers还促进了更好的决策。通过对特定账户的详细洞察，管理层可以在微观层面分析绩效。例如，如果公司注意到某一产品线持续表现不佳，则来自subsidiary ledger的详细数据可以帮助确定问题出在定价、营销还是客户满意度。此外，通过subsidiary ledgers组织财务信息还可以更有效地进行审计。审计师可以通过查看subsidiary ledger专注于特定账户，而不是翻阅整个总账。这种有针对性的方法不仅节省时间，还提高了审计过程的准确性。总之，subsidiary ledger的概念对于有效的会计实践至关重要。它提供了支持总账所需的细节，增强了内部控制，帮助决策，并简化了审计过程。利用subsidiary ledgers的企业可以更全面地了解其财务状况，从而最终改善财务健康和运营效率。理解subsidiary ledgers的重要性对于任何参与财务管理的人来说都是至关重要的，因为它们是准确和负责任的会计的基础要素。