covering entry

简明释义

详尽分录

英英释义

例句

1.The accountant created a covering entry to summarize the transactions for the month.

会计创建了一个covering entry来总结本月的交易。

2.For better clarity, I added a covering entry at the beginning of the budget report.

为了更好的清晰度，我在预算报告的开头添加了一个covering entry。

3.The covering entry helped stakeholders understand the overall financial health of the company.

这个covering entry帮助利益相关者理解公司的整体财务健康状况。

4.In our financial report, we need to include a covering entry for all the expenses incurred.

在我们的财务报告中，我们需要为所有发生的费用包含一个covering entry。

5.The auditor requested a covering entry to clarify the discrepancies in the records.

审计师要求提供一个covering entry以澄清记录中的差异。

作文

In the world of finance and accounting, terms and phrases often hold significant meanings that can influence decision-making and analysis. One such term is covering entry, which refers to an accounting entry made to offset or balance another entry in the financial records. Understanding this concept is crucial for anyone involved in financial reporting or bookkeeping. It ensures that the accounts are accurate and that the financial statements reflect the true state of a business’s finances.The importance of covering entry cannot be overstated. For instance, when a company makes a sale, it records revenue in its books. However, if there is a return of goods, the company must make a covering entry to adjust the initial revenue recorded. This adjustment not only keeps the financial statements accurate but also provides a clear picture of the company's actual earnings. Without such entries, financial statements could be misleading, leading to poor business decisions based on inaccurate data.Moreover, covering entry plays a vital role in maintaining the integrity of financial reporting. Auditors often review these entries to ensure that they are justified and correctly documented. A well-maintained record of covering entry can help businesses avoid discrepancies that might arise during audits, thereby fostering trust among stakeholders, including investors, creditors, and regulatory bodies.In addition to its importance in accounting practices, the concept of covering entry can also be applied in various real-world scenarios beyond finance. For example, consider a situation where a student submits an assignment late due to unforeseen circumstances. The professor may allow a covering entry in the form of an extension, enabling the student to submit their work without penalty. This flexibility acknowledges the challenges faced by students while ensuring that academic standards are upheld.Furthermore, the idea of covering entry can extend to personal relationships as well. When misunderstandings occur between friends, one might offer a covering entry in the form of an apology or a gesture of goodwill to mend the relationship. This act serves to balance the emotional scales and restore harmony, much like how a financial covering entry restores balance in accounting records.In conclusion, the term covering entry encapsulates a fundamental principle in both accounting and everyday life: the need for balance and accuracy. Whether in financial records or interpersonal relationships, making adjustments and corrections is essential for maintaining integrity and trust. By understanding and applying the concept of covering entry, individuals and organizations can ensure that their actions reflect their true intentions and maintain a clear and honest representation of their circumstances. As we navigate through our professional and personal lives, let us remember the significance of covering entry and strive to achieve balance in all our endeavors.

在金融和会计的世界中，术语和短语往往具有重要的意义，可能会影响决策和分析。其中一个术语是covering entry，它指的是为了抵消或平衡财务记录中的另一项条目而进行的会计分录。理解这个概念对于任何参与财务报告或簿记的人来说都是至关重要的。它确保账户的准确性，并且财务报表反映出企业财务的真实状态。covering entry的重要性不容小觑。例如，当一家公司进行销售时，它会在账簿中记录收入。然而，如果有商品退回，公司必须进行covering entry以调整最初记录的收入。这种调整不仅保持了财务报表的准确性，还提供了公司实际收益的清晰图景。如果没有这样的条目，财务报表可能会产生误导，从而导致基于不准确数据的糟糕商业决策。此外，covering entry在维护财务报告的完整性方面也发挥着至关重要的作用。审计师经常审查这些条目，以确保它们是合理的并且被正确记录。妥善维护的covering entry记录可以帮助企业避免审计期间可能出现的差异，从而在投资者、债权人和监管机构等利益相关者之间建立信任。除了在会计实践中的重要性外，covering entry的概念还可以应用于金融以外的各种现实场景。例如，考虑一个学生由于不可预见的情况而迟交作业的情况。教授可能会允许covering entry，即延长提交时间，使学生能够在没有惩罚的情况下提交他们的作业。这种灵活性承认了学生面临的挑战，同时确保学术标准得以维持。此外，covering entry的理念也可以扩展到个人关系中。当朋友之间发生误解时，一方可能会提出covering entry，以道歉或善意的举动来修复关系。这种行为旨在平衡情感的天平并恢复和谐，就像财务covering entry在会计记录中恢复平衡一样。总之，covering entry这个术语概括了会计和日常生活中的一个基本原则：需要平衡和准确。无论是在财务记录还是人际关系中，进行调整和更正对于维护诚信和信任至关重要。通过理解和应用covering entry的概念，个人和组织可以确保他们的行为反映出真实的意图，并保持对其环境的清晰和诚实的描述。在我们在职业和个人生活中航行时，让我们铭记covering entry的重要性，并努力在所有努力中实现平衡。