daily trial balance; daily account

简明释义

日计表

英英释义

例句

1.The daily trial balance 每日试算表 showed a perfect match between debits and credits.

这份每日试算表 daily trial balance显示借方和贷方完全匹配。

2.Before closing the books, we need to review the daily account 每日账户 for any discrepancies.

在结账之前，我们需要检查一下每日账户 daily account以查找任何差异。

3.Errors in the daily trial balance 每日试算表 can lead to significant issues during the month-end closing.

在每日试算表 daily trial balance中的错误可能会在月底结账时导致重大问题。

4.The accountant prepared the daily trial balance 每日试算表 to ensure all transactions were recorded accurately.

会计准备了每日试算表 daily trial balance以确保所有交易都被准确记录。

5.Each morning, the finance team updates the daily account 每日账户 to track cash flow.

每个早晨，财务团队都会更新每日账户 daily account以跟踪现金流。

作文

In the world of accounting, maintaining accurate financial records is essential for any business. One of the key practices in this regard is the preparation of a daily trial balance (每日试算表) and a daily account (每日账目). These tools are vital for ensuring that all financial transactions are recorded correctly and that the financial statements reflect the true state of the business's finances.A daily trial balance serves as a summary of all the ledger accounts at the end of each day. It lists the total debits and credits to ensure that they are equal, which is a fundamental principle of double-entry accounting. By preparing a daily trial balance, accountants can quickly identify any discrepancies or errors in the recording process. This daily practice helps in maintaining accuracy and provides a real-time snapshot of the company's financial status.On the other hand, a daily account refers to the detailed record of all transactions that occur within a single day. This includes sales, purchases, receipts, and payments. Keeping a daily account allows businesses to track their cash flow closely and manage their finances more effectively. It also ensures that all transactions are documented promptly, reducing the risk of missing important entries that could affect the overall financial picture.The integration of both a daily trial balance and a daily account into the accounting process is crucial for several reasons. First, it enhances accountability. When transactions are recorded daily and balanced against the trial balance, it holds everyone involved in the accounting process responsible for their entries. This practice fosters a culture of diligence and accuracy within the finance team.Second, these tools aid in decision-making. Business owners and managers rely on accurate financial data to make informed decisions regarding budgeting, investments, and operational changes. A well-maintained daily account provides insights into spending patterns, while the daily trial balance confirms that the financial data being used is accurate and reliable.Moreover, having a daily trial balance and a daily account contributes to better financial forecasting. By analyzing daily trends, businesses can predict future cash flow needs and prepare for potential financial challenges. This proactive approach can lead to improved financial stability and growth.In conclusion, the practice of preparing a daily trial balance and maintaining a daily account is indispensable in the field of accounting. These processes not only ensure the accuracy of financial records but also enhance accountability, facilitate informed decision-making, and support financial forecasting. For any business aiming to thrive in a competitive environment, mastering these accounting practices is essential.

在会计的世界中，维护准确的财务记录对于任何企业都是至关重要的。在这方面，准备一个每日试算表和一个每日账目是关键的做法。这些工具对于确保所有财务交易都被正确记录以及财务报表反映企业财务真实状况至关重要。

一个每日试算表作为每天结束时所有分类账账户的汇总。它列出了所有借方和贷方的总额，以确保它们相等，这是复式记账的基本原则。通过准备一个每日试算表，会计人员可以快速识别记录过程中的任何差异或错误。这一日常做法有助于保持准确性，并提供公司财务状况的实时快照。

另一方面，每日账目指的是当天发生的所有交易的详细记录。这包括销售、采购、收款和付款。保持每日账目允许企业密切跟踪现金流，并更有效地管理财务。它还确保所有交易都及时记录，从而减少遗漏可能影响整体财务状况的重要条目的风险。

将每日试算表和每日账目整合到会计过程中对于几个原因至关重要。首先，它增强了问责制。当交易每天记录并与试算表进行平衡时，它使参与会计过程的每个人对其条目负责。这种做法在财务团队内培养了一种勤奋和准确的文化。

其次，这些工具有助于决策。企业主和管理者依赖准确的财务数据来制定有关预算、投资和运营变更的明智决策。一个维护良好的每日账目提供了支出模式的洞察，而每日试算表则确认所使用的财务数据是准确可靠的。

此外，拥有一个每日试算表和一个每日账目有助于更好的财务预测。通过分析每日趋势，企业可以预测未来的现金流需求并为潜在的财务挑战做好准备。这种主动的方法可以导致财务稳定性和增长的改善。

总之，准备一个每日试算表和维护一个每日账目的做法在会计领域是不可或缺的。这些过程不仅确保财务记录的准确性，还增强了问责制，促进了明智的决策，并支持财务预测。对于任何希望在竞争环境中蓬勃发展的企业来说，掌握这些会计实践都是必不可少的。