strike off an entry; write off an entry

简明释义

抹去帐项

英英释义

例句

1.During the audit, the team found that they needed to strike off an entry that was duplicated.

在审计过程中，团队发现需要删除一项重复的条目。

2.The manager instructed to write off an entry for the damaged goods in the inventory.

经理指示将库存中损坏的商品注销一项条目。

3.The accountant had to strike off an entry from the financial records due to a clerical error.

由于文书错误，会计必须删除一项条目。

4.After reviewing the old invoices, she decided to write off an entry that was uncollectible.

在审核旧发票后，她决定注销一项条目，因为无法收回。

5.To keep the records accurate, it's necessary to strike off an entry that no longer applies.

为了保持记录的准确性，有必要删除一项不再适用的条目。

作文

In the world of accounting and finance, precision and clarity are paramount. One common practice that professionals often encounter is the need to strike off an entry; write off an entry. This phrase refers to the action of removing a particular entry from financial records, typically because it is no longer relevant or valid. Understanding this concept is crucial for maintaining accurate financial statements and ensuring compliance with regulatory standards.When a company recognizes that a certain asset has lost its value or that a liability is uncollectible, it may choose to strike off an entry; write off an entry. For instance, if a business has a customer who has gone bankrupt and cannot pay their outstanding invoices, the company would need to remove this receivable from its books. This action not only reflects the true financial position of the business but also helps in preventing misleading information from being presented to stakeholders.Moreover, the decision to strike off an entry; write off an entry can also arise during periodic audits or reviews of financial statements. Auditors may identify discrepancies or obsolete entries that require adjustment. By striking off these entries, a company can present a more accurate picture of its financial health. This practice is essential for transparency and builds trust with investors, creditors, and regulatory bodies.It is important to note that striking off an entry; writing off an entry is not merely a matter of deleting records. There are specific procedures and documentation required to ensure compliance with accounting standards. Companies must provide justifications for their actions, which can include evidence of attempts to collect debts or valuations that support the decision to write down assets. This level of diligence safeguards against potential legal challenges and maintains the integrity of financial reporting.Additionally, the implications of striking off an entry; writing off an entry extend beyond just financial records. It can impact a company's tax obligations, as certain write-offs may be deductible, thus affecting the overall tax liability. Therefore, it is imperative for businesses to consult with financial advisors or accountants when considering such actions to understand the broader consequences.In conclusion, the practice of striking off an entry; writing off an entry is a fundamental aspect of financial management that ensures accuracy and reliability in financial reporting. It is a necessary step for companies to maintain clear and truthful records, especially in light of changing circumstances such as economic downturns or shifts in market dynamics. By understanding and properly implementing this practice, businesses can better navigate the complexities of financial management and uphold their reputations in the marketplace.Ultimately, the phrase strike off an entry; write off an entry encapsulates a critical function within the realm of accounting—one that protects the integrity of financial data and supports sound decision-making processes.

在会计和金融的世界中，精确和清晰至关重要。专业人士经常遇到的一个常见做法是需要划掉一项条目；注销一项条目。这个短语指的是从财务记录中删除特定条目的行为，通常是因为它不再相关或有效。理解这个概念对于保持准确的财务报表并确保遵守监管标准至关重要。当一家公司意识到某项资产已经失去价值或某项负债无法收回时，它可能会选择划掉一项条目；注销一项条目。例如，如果一家企业有一位客户破产并无法支付未结发票，公司就需要从账簿中删除这笔应收款。这一举措不仅反映了企业的真实财务状况，还帮助防止向利益相关者呈现误导性信息。此外，决定划掉一项条目；注销一项条目也可能在定期审计或财务报表审核中出现。审计师可能会识别出需要调整的差异或过时条目。通过划掉这些条目，公司可以呈现出更准确的财务状况。这种做法对于透明度至关重要，并建立了与投资者、债权人和监管机构之间的信任。值得注意的是，划掉一项条目；注销一项条目不仅仅是删除记录的问题。为了确保遵守会计标准，需要特定的程序和文档。公司必须为其行为提供合理的理由，这可能包括收债尝试的证据或支持减值决定的评估。这样的谨慎程度可以保护公司免受潜在法律挑战，并维护财务报告的完整性。此外，划掉一项条目；注销一项条目的影响不仅限于财务记录。它还可能影响公司的税务义务，因为某些注销可能是可扣除的，从而影响整体税负。因此，在考虑此类行动时，企业必须咨询财务顾问或会计师，以了解更广泛的后果。总之，划掉一项条目；注销一项条目的做法是财务管理的一个基本方面，确保财务报告的准确性和可靠性。这是公司保持清晰和真实记录的必要步骤，特别是在经济衰退或市场动态变化等情况下。通过理解和正确实施这一做法，企业可以更好地应对财务管理的复杂性，并维护其在市场中的声誉。最终，短语划掉一项条目；注销一项条目概括了会计领域内的一个关键功能——保护财务数据的完整性并支持健全的决策过程。