term-end account

简明释义

期末帐额

英英释义

例句

1.The finance department will finalize the term-end account 学期末账户 to ensure all expenses are accounted for.

财务部门将最终确定term-end account 学期末账户以确保所有费用都已核算。

2.We have a meeting scheduled to discuss the term-end account 学期末账户 of our project.

我们安排了一次会议来讨论我们项目的term-end account 学期末账户。

3.The professor provided feedback on the term-end account 学期末账户 submitted by the students.

教授对学生提交的term-end account 学期末账户提供了反馈。

4.Each student is required to evaluate their term-end account 学期末账户 before graduation.

每位学生在毕业前都需要评估他们的term-end account 学期末账户。

5.At the end of the semester, students need to submit their term-end account 学期末账户 to review their academic performance.

在学期结束时，学生需要提交他们的term-end account 学期末账户以审查他们的学业表现。

作文

In the realm of finance and accounting, the term term-end account refers to the financial statements and reports that are prepared at the conclusion of a specific accounting period. This period can vary in length but is commonly set as a quarter or a year. The preparation of a term-end account is crucial for businesses as it provides a comprehensive overview of the company's financial health and performance over the specified time frame. The process of creating a term-end account involves several key steps. First, all financial transactions must be recorded accurately in the company's books. This includes sales, purchases, expenses, and any other financial activities that have occurred during the term. Once all transactions are documented, accountants will categorize them into different accounts, such as assets, liabilities, revenue, and expenses. After categorization, the next step is to prepare a trial balance. This is a summary of all the accounts and their balances, ensuring that total debits equal total credits. If the trial balance is accurate, accountants proceed to make necessary adjustments. Adjustments may include accruals and deferrals, which ensure that revenues and expenses are recognized in the correct accounting period. Once adjustments are made, the final term-end account is prepared. This typically includes an income statement, balance sheet, and cash flow statement. The income statement shows the company’s profitability by detailing revenues and expenses, while the balance sheet provides a snapshot of what the company owns and owes at the end of the term. The cash flow statement illustrates how cash has moved in and out of the business, highlighting its liquidity position. The significance of a term-end account extends beyond mere compliance with accounting standards. It serves as a vital tool for management decision-making. By analyzing these accounts, management can identify trends, evaluate performance against budgets, and make informed decisions regarding future investments. Additionally, stakeholders such as investors, creditors, and regulators rely on these accounts to assess the financial viability of the company. Moreover, a well-prepared term-end account enhances transparency and builds trust with stakeholders. When companies provide clear and accurate financial information, they foster confidence among investors and customers, which can lead to enhanced business relationships and opportunities. In conclusion, the term-end account is an essential aspect of financial reporting that encapsulates a company's performance over a defined period. Its preparation requires meticulous attention to detail and adherence to accounting principles. Understanding the importance of a term-end account not only aids businesses in maintaining financial integrity but also plays a crucial role in strategic planning and stakeholder communication.

在财务和会计领域，术语期末账目指的是在特定会计期间结束时准备的财务报表和报告。这个期间的长度可以有所不同，但通常设定为一个季度或一年。准备期末账目对于企业至关重要，因为它提供了公司在指定时间内财务健康和表现的全面概述。创建期末账目的过程涉及几个关键步骤。首先，所有财务交易必须准确地记录在公司的账簿中。这包括销售、采购、费用以及在此期间发生的任何其他财务活动。一旦所有交易被记录，会计师将把它们分类到不同的账户中，如资产、负债、收入和费用。分类后，下一步是准备试算表。这是所有账户及其余额的汇总，确保总借方等于总贷方。如果试算表准确，会计师将继续进行必要的调整。调整可能包括应计和递延，这确保收入和费用在正确的会计期间被确认。一旦调整完成，最终的期末账目就会被准备好。这通常包括损益表、资产负债表和现金流量表。损益表通过详细列出收入和费用来显示公司的盈利能力，而资产负债表则提供了公司在期末所拥有和所欠的快照。现金流量表则说明了现金如何进出业务，突显其流动性状况。期末账目的重要性不仅仅在于遵守会计标准。它作为管理决策的一个重要工具，通过分析这些账目，管理层可以识别趋势，评估与预算的表现，并就未来的投资做出明智的决定。此外，投资者、债权人和监管机构等利益相关者依赖这些账目来评估公司的财务可行性。此外，准备良好的期末账目增强了透明度并建立了与利益相关者的信任。当公司提供清晰准确的财务信息时，他们会在投资者和客户之间培养信心，这可能导致增强的商业关系和机会。总之，期末账目是财务报告的一个重要方面，它概括了公司在定义期间内的表现。其准备需要对细节的仔细关注和遵循会计原则。理解期末账目的重要性不仅有助于企业保持财务诚信，还在战略规划和利益相关者沟通中发挥着关键作用。