book of original entry; book of first record

简明释义

原始帐簿

英英释义

例句

1.Before making any adjustments, review the book of original entry; book of first record for any errors.

在进行任何调整之前，请检查原始记录本；第一记录本以查找任何错误。

2.The accountant emphasized the importance of the book of original entry; book of first record in tracking daily transactions.

会计师强调了原始记录本；第一记录本在跟踪日常交易中的重要性。

3.The book of original entry; book of first record serves as the foundation for the entire accounting system.

这本原始记录本；第一记录本是整个会计系统的基础。

4.Every business must maintain a book of original entry; book of first record to ensure accurate financial reporting.

每个企业都必须保持一份原始记录本；第一记录本以确保财务报告的准确性。

5.In accounting, the transactions are first recorded in the book of original entry; book of first record before being posted to the ledger.

在会计中，交易首先记录在原始记录本；第一记录本中，然后再转账到分类账。

作文

In the world of accounting, maintaining accurate records is crucial for any business. One of the foundational concepts in accounting is the idea of a book of original entry; book of first record. This term refers to the initial place where financial transactions are recorded before they are transferred to the general ledger. Understanding this concept is essential for anyone involved in financial management or accounting practices.A book of original entry; book of first record serves as the first point of documentation for all transactions. It includes various forms such as journals and ledgers. For instance, when a company makes a sale, the transaction is first noted in the sales journal, which is considered a book of original entry; book of first record. This process ensures that every transaction is captured systematically, providing a clear trail of financial activity.The importance of using a book of original entry; book of first record cannot be overstated. It helps in maintaining accuracy and accountability within the financial reporting process. By recording transactions in a structured manner, businesses can easily track their income and expenses, making it easier to prepare financial statements. Moreover, having a reliable book of original entry; book of first record reduces the risk of errors that can occur during data entry into the general ledger.In addition to accuracy, a book of original entry; book of first record also plays a significant role in auditing. Auditors often review these original entries to ensure that the financial statements are a true reflection of the company's financial position. If discrepancies arise, auditors can trace them back to the book of original entry; book of first record, facilitating a more efficient audit process.Furthermore, the use of technology has transformed the way businesses maintain their book of original entry; book of first record. Many companies now utilize accounting software that automatically records transactions in real-time. This not only saves time but also enhances the accuracy of the records. However, it is still essential for businesses to understand the underlying principles of a book of original entry; book of first record to ensure that they are using the software effectively.In conclusion, the book of original entry; book of first record is a fundamental aspect of accounting that provides a systematic approach to recording financial transactions. Its significance lies in its ability to enhance accuracy, facilitate audits, and improve overall financial management. For anyone pursuing a career in accounting or finance, mastering the concept of a book of original entry; book of first record is essential for success. As businesses continue to evolve, the principles surrounding this concept will remain vital in ensuring transparent and accountable financial practices.

在会计领域，保持准确的记录对任何企业都是至关重要的。会计中的一个基本概念是“book of original entry; book of first record”的理念。这个术语指的是在将财务交易转移到总账之前记录这些交易的初始地点。理解这一概念对于任何参与财务管理或会计实务的人来说都是必不可少的。“book of original entry; book of first record”作为所有交易的首个文档记录点。它包括各种形式，如日记账和分类账。例如，当一家公司进行销售时，交易首先会被记录在销售日记账中，这被视为“book of original entry; book of first record”。这个过程确保每笔交易以系统化的方式被捕捉，提供清晰的财务活动轨迹。使用“book of original entry; book of first record”的重要性不容小觑。它有助于在财务报告过程中保持准确性和问责制。通过以结构化的方式记录交易，企业可以轻松追踪其收入和支出，从而更容易准备财务报表。此外，拥有可靠的“book of original entry; book of first record”可以减少在数据输入总账时可能出现的错误风险。除了准确性之外，“book of original entry; book of first record”在审计中也发挥着重要作用。审计员通常会检查这些原始条目，以确保财务报表真实反映公司的财务状况。如果出现差异，审计员可以追溯到“book of original entry; book of first record”，从而促进更高效的审计过程。此外，科技的使用改变了企业维护“book of original entry; book of first record”的方式。许多公司现在利用会计软件实时自动记录交易。这不仅节省了时间，还提高了记录的准确性。然而，企业仍然必须理解“book of original entry; book of first record”的基本原则，以确保他们有效地使用软件。总之，“book of original entry; book of first record”是会计的一个基本方面，为记录财务交易提供了一种系统化的方法。它的重要性在于增强准确性、促进审计和改善整体财务管理。对于任何追求会计或金融职业的人来说，掌握“book of original entry; book of first record”的概念是成功的关键。随着企业的不断发展，围绕这一概念的原则在确保透明和负责任的财务实践中将始终至关重要。