adjunct account

简明释义

增价帐(户)

英英释义

例句

1.The charity set up an adjunct account to handle donations that are earmarked for specific projects.

慈善机构设立了一个附属账户来处理专门用于特定项目的捐款。

2.In accounting, it is important to have an adjunct account to manage miscellaneous expenses separately.

在会计中，拥有一个附属账户以单独管理杂项支出是很重要的。

3.When applying for grants, you can use an adjunct account to show your additional funding.

在申请拨款时，可以使用一个附属账户来展示你的额外资金。

4.The university offers an adjunct account for faculty members to fund their research activities.

大学为教职员工提供了一个附属账户来资助他们的研究活动。

5.The researcher maintained an adjunct account for her side projects, which allowed her to track additional funding sources.

研究人员为她的副项目维护了一个附属账户，这使她能够跟踪额外的资金来源。

作文

In the world of finance and accounting, various terms and concepts are used to describe different aspects of financial management. One such term is adjunct account, which refers to an account that is not a primary account but serves a supplementary role in the overall accounting system. Understanding the function and importance of adjunct account can greatly enhance one’s grasp of financial reporting and analysis.An adjunct account typically exists alongside primary accounts to provide additional information or clarification regarding certain transactions. For instance, in a company's financial statements, the primary accounts may include assets, liabilities, and equity. However, there may be instances where additional details need to be presented for clarity. This is where an adjunct account comes into play.Consider a scenario where a company has a primary account for its fixed assets. Within this primary account, there may be various types of assets, such as machinery, buildings, and vehicles. To provide more detailed insights into the depreciation of these assets, the company might create an adjunct account specifically for accumulated depreciation. This adjunct account allows stakeholders to see how much value has been lost over time due to wear and tear, providing a clearer picture of the company's asset management.The significance of adjunct accounts extends beyond just providing supplementary information. They also play a crucial role in ensuring transparency and accuracy in financial reporting. By breaking down complex financial data into more digestible parts, adjunct accounts help users of financial statements, such as investors and creditors, make informed decisions. For example, if a company reports significant losses, the adjunct account detailing the reasons behind those losses can help stakeholders understand whether the losses are temporary or indicative of deeper issues.Moreover, adjunct accounts can aid in compliance with accounting standards and regulations. Many regulatory bodies require companies to present their financial data in a way that is both comprehensive and comprehensible. By utilizing adjunct accounts, businesses can adhere to these guidelines while providing stakeholders with the necessary information to assess their financial health.In addition to their practical applications, adjunct accounts also reflect the dynamic nature of accounting practices. As businesses evolve and adapt to changing market conditions, so too do their accounting methods. The introduction of new adjunct accounts can signify shifts in a company's operational focus or strategic direction. For instance, a technology firm might establish an adjunct account for research and development expenses, highlighting its commitment to innovation and growth.In conclusion, an adjunct account is a vital component of the accounting landscape. It serves not only as a supplementary tool for presenting financial information but also as a means of enhancing transparency and compliance within financial reporting. By incorporating adjunct accounts into their accounting practices, companies can provide a more nuanced view of their financial performance, ultimately benefiting both the organization and its stakeholders. Understanding the role of adjunct accounts is essential for anyone looking to navigate the complexities of financial management effectively.

在金融和会计的世界中，使用各种术语和概念来描述财务管理的不同方面。其中一个术语是附属账户，它指的是一个不是主要账户但在整体会计系统中起补充作用的账户。理解附属账户的功能和重要性可以大大增强人们对财务报告和分析的掌握。附属账户通常与主要账户并存，以提供有关某些交易的额外信息或澄清。例如，在公司的财务报表中，主要账户可能包括资产、负债和股东权益。然而，有时可能需要提供更多的细节以便于理解。这时，附属账户就派上用场了。考虑一个场景，其中一家公司有一个固定资产的主要账户。在这个主要账户中，可能包含多种类型的资产，例如机器、建筑物和车辆。为了提供有关这些资产折旧的更详细见解，公司可能会专门创建一个附属账户，用于累积折旧。这个附属账户使利益相关者能够看到由于磨损而随时间流逝而损失的价值，从而提供公司资产管理的更清晰的图景。附属账户的重要性不仅仅体现在提供补充信息上。它们还在确保财务报告的透明度和准确性方面发挥着至关重要的作用。通过将复杂的财务数据分解为更易于消化的部分，附属账户帮助财务报表的用户，例如投资者和债权人，做出明智的决策。例如，如果一家公司报告了显著的亏损，详细说明这些亏损原因的附属账户可以帮助利益相关者了解这些亏损是暂时的还是深层次问题的表现。此外，附属账户还可以帮助遵守会计标准和法规。许多监管机构要求公司以全面且易于理解的方式呈现其财务数据。通过利用附属账户，企业可以遵循这些指南，同时向利益相关者提供必要的信息，以评估其财务健康状况。除了实际应用外，附属账户还反映了会计实践的动态特性。随着企业的发展和适应市场条件的变化，它们的会计方法也在不断演变。新附属账户的引入可能意味着公司运营重点或战略方向的变化。例如，一家科技公司可能会建立一个附属账户，用于研发费用，突显其对创新和增长的承诺。总之，附属账户是会计领域的重要组成部分。它不仅作为呈现财务信息的补充工具，还作为增强财务报告透明度和合规性的手段。通过将附属账户纳入其会计实践，企业可以提供更细致的财务表现视图，最终使组织及其利益相关者受益。理解附属账户的角色对于任何希望有效应对财务管理复杂性的人来说都是必不可少的。