readjustment entry

简明释义

再整理分录

英英释义

例句

1.The readjustment entry was necessary to align the budget with the actual spending.

这个调整分录是为了将预算与实际支出对齐。

2.To reflect the new valuation of assets, the company recorded a readjustment entry in its books.

为了反映资产的新估值，公司在账簿中记录了一个调整分录。

3.The finance team explained that a readjustment entry would help clarify the discrepancies in the reports.

财务团队解释说，调整分录将有助于澄清报告中的差异。

4.After reviewing the financial statements, the accountant made a readjustment entry to correct the miscalculated expenses.

在审查财务报表后，会计做了一个调整分录以纠正计算错误的费用。

5.During the audit, several readjustment entries were identified to ensure compliance with accounting standards.

在审计过程中，识别出几个调整分录以确保符合会计标准。

作文

In the world of finance and accounting, terms often carry significant weight and implications. One such term is readjustment entry, which refers to the adjustments made in financial statements to correct or update previously recorded entries. These adjustments are crucial for ensuring that the financial records accurately reflect the current state of a company’s finances. Without proper readjustment entries, a company may present misleading information to stakeholders, which can lead to poor decision-making and financial losses.To understand the importance of readjustment entries, one must first appreciate the nature of accounting. Accounting is often described as the language of business, and like any language, it requires precision and clarity. When errors occur in financial reporting, whether due to human error, miscalculations, or changes in accounting standards, it becomes necessary to make adjustments. This is where readjustment entries come into play.For instance, imagine a scenario where a company realizes that it has overestimated its revenue for a particular quarter. This overestimation could be due to an incorrect invoice or a misunderstanding of sales data. To rectify this situation, the company must make a readjustment entry to decrease the reported revenue. This adjustment not only corrects the financial statements but also ensures that the company’s performance metrics are accurate, which is vital for investors and management alike.Moreover, readjustment entries are not limited to correcting errors; they can also be used to account for changes in estimates or assumptions. For example, if a company reassesses the useful life of its assets, it may need to adjust its depreciation expenses accordingly. This type of adjustment is essential for maintaining the integrity of financial reporting and ensuring compliance with accounting standards.The process of making a readjustment entry typically involves thorough analysis and documentation. Accountants must carefully review the original entries, determine the necessary adjustments, and then document the rationale behind these changes. This documentation is crucial for audit trails and for providing transparency to stakeholders.Furthermore, the impact of readjustment entries extends beyond just the financial statements. They can also influence key performance indicators (KPIs) that management uses to gauge the company's success. For instance, if revenue figures are adjusted downward, it could affect profitability ratios and other metrics that investors closely monitor. Thus, the ripple effect of a single readjustment entry can be substantial.In conclusion, readjustment entries play a vital role in the accuracy and reliability of financial reporting. They allow companies to correct errors, update estimates, and ensure that stakeholders have access to truthful financial information. As businesses continue to navigate complex financial landscapes, the importance of maintaining accurate records through readjustment entries cannot be overstated. Companies that prioritize transparency and accuracy in their financial reporting will ultimately build trust with their stakeholders and contribute to their long-term success.

在金融和会计的世界中，术语往往具有重要的意义和影响。其中一个术语是调整分录，它指的是在财务报表中进行的调整，以纠正或更新先前记录的条目。这些调整对于确保财务记录准确反映公司财务的当前状态至关重要。如果没有适当的调整分录，公司可能会向利益相关者提供误导性的信息，这可能导致决策失误和财务损失。要理解调整分录的重要性，首先必须欣赏会计的性质。会计通常被描述为商业的语言，就像任何语言一样，它需要精确和清晰。当财务报告中发生错误时，无论是由于人为错误、计算错误还是会计标准的变化，都有必要进行调整。这就是调整分录发挥作用的地方。例如，想象一个场景，一个公司意识到它高估了某个季度的收入。这种高估可能是由于发票错误或对销售数据的误解。为了纠正这种情况，公司必须进行调整分录以减少报告的收入。这一调整不仅纠正了财务报表，还确保公司的业绩指标准确无误，这对投资者和管理层来说都是至关重要的。此外，调整分录不仅限于纠正错误；它们也可以用于根据估算或假设的变化进行调整。例如，如果一家公司重新评估其资产的使用寿命，则可能需要相应地调整折旧费用。这种类型的调整对于维护财务报告的完整性和确保遵守会计标准至关重要。进行调整分录的过程通常涉及全面的分析和文档记录。会计师必须仔细审查原始条目，确定必要的调整，然后记录这些变更背后的理由。这种文档记录对于审计追踪和向利益相关者提供透明度至关重要。此外，调整分录的影响不仅限于财务报表。它们还可以影响管理层用来衡量公司成功的关键绩效指标（KPI）。例如，如果收入数字向下调整，可能会影响盈利能力比率和其他投资者密切关注的指标。因此，单个调整分录的涟漪效应可能是巨大的。总之，调整分录在财务报告的准确性和可靠性中起着至关重要的作用。它们使公司能够纠正错误、更新估算，并确保利益相关者获得真实的财务信息。随着企业继续在复杂的财务环境中航行，保持通过调整分录进行准确记录的重要性不容低估。优先考虑财务报告的透明度和准确性的公司最终将与其利益相关者建立信任，并为其长期成功做出贡献。