waste book

简明释义

暂记簿

英英释义

A waste book is a type of accounting record where transactions are initially recorded in a rough format before being transferred to the formal ledger.

废账本是一种会计记录,用于初步记录交易的粗略格式,然后再转移到正式的分类账中。

例句

1.A waste book can help track informal expenses that might not fit into formal accounting systems.

一个waste book(废账本)可以帮助追踪那些可能不适合正式会计系统的非正式开支。

2.The teacher asked the students to keep a waste book for their daily reflections and notes.

老师要求学生们保持一个waste book(废账本)来记录他们的日常反思和笔记。

3.After reviewing the entries in the waste book, we discovered several errors in the calculations.

在检查waste book(废账本)中的条目后,我们发现计算中有几个错误。

4.In accounting, we often use a waste book to record all transactions before they are posted to the ledger.

在会计中,我们经常使用waste book(废账本)来记录所有交易,然后再将其记入分类账。

5.She jotted down her ideas in a waste book before finalizing her project proposal.

她在最终确定项目提案之前,把自己的想法记录在一个waste book(废账本)中。

作文

In the realm of accounting and record-keeping, the term waste book refers to a preliminary book where all transactions are initially recorded before they are transferred to the ledger. This practice is essential for maintaining accurate financial records and ensuring that no transaction goes unnoticed. The concept of a waste book can be traced back to traditional bookkeeping methods, where it served as a rough draft for financial entries.The significance of a waste book lies in its function as a tool for organization. By documenting every financial event, businesses can keep track of their income and expenses in a systematic manner. For instance, a small business owner might use a waste book to jot down every sale, purchase, and expense incurred throughout the day. This allows for a comprehensive overview of the financial activities, which can later be categorized and summarized in the formal accounting records.Moreover, the use of a waste book helps in identifying discrepancies in financial reporting. If a business discovers that its ledger does not match the expected figures, the waste book can serve as a reference point to trace back through the recorded transactions. This can help pinpoint errors or omissions that need to be corrected, thereby enhancing the accuracy of financial statements.In addition to its practical applications, the waste book also holds historical significance. It reflects the evolution of accounting practices over the centuries. In earlier times, when manual record-keeping was the norm, the waste book was an indispensable component of a merchant's routine. Even today, while technology has advanced and digital accounting systems have emerged, the fundamental principles behind the waste book remain relevant.Furthermore, the concept of a waste book is not limited to financial transactions alone. It can also be applied to various fields where preliminary notes or drafts are necessary. For example, writers often maintain a waste book to jot down ideas, plot points, or character sketches before crafting a polished piece of work. This practice allows for creative freedom and exploration without the pressure of perfection.In conclusion, the waste book serves as a vital tool in both accounting and creative processes. Its role in organizing and documenting information cannot be overstated. By understanding the importance of a waste book, individuals and businesses can enhance their record-keeping practices and ensure greater accuracy in their financial dealings. Whether used for tracking finances or brainstorming ideas, the waste book remains a valuable resource in various aspects of life.

在会计和记录管理的领域中,术语waste book指的是一本初步的账簿,在其中所有交易最初被记录,然后再转移到分类账。这一做法对于保持准确的财务记录至关重要,并确保没有交易被忽视。waste book的概念可以追溯到传统的簿记方法,它作为财务条目的草稿。waste book的重要性在于它作为组织工具的功能。通过记录每一笔财务事件,企业可以系统地跟踪收入和支出。例如,一位小企业主可能会使用waste book来记下每天的每一笔销售、购买和支出。这使得对财务活动的全面概述成为可能,这些活动随后可以在正式的会计记录中进行分类和汇总。此外,使用waste book有助于识别财务报告中的差异。如果企业发现其分类账与预期数字不符,waste book可以作为参考点,追溯记录的交易。这可以帮助找出需要纠正的错误或遗漏,从而提高财务报表的准确性。除了其实际应用外,waste book还具有历史意义。它反映了几个世纪以来会计实践的发展。在早期,当手动记录管理是常态时,waste book是商人日常工作中不可或缺的一部分。即使在今天,随着技术的进步和数字会计系统的出现,waste book背后的基本原则仍然具有相关性。此外,waste book的概念并不限于财务交易。它也可以应用于各种需要初步笔记或草稿的领域。例如,作家经常维护一个waste book,以便在创作精致作品之前记录想法、情节要点或角色草图。这一做法允许创造性的自由和探索,而不必承受完美的压力。总之,waste book在会计和创意过程中都起着至关重要的作用。它在组织和记录信息方面的作用不容小觑。通过理解waste book的重要性,个人和企业可以增强其记录管理实践,并确保财务交易的更高准确性。无论是用于跟踪财务还是头脑风暴的想法,waste book在生活的各个方面仍然是一个宝贵的资源。