abstract ledger
简明释义
摘要分类帐
英英释义
An abstract ledger is a summarized record of financial transactions that provides an overview of the accounts without detailing every individual entry. | 抽象分类账是对财务交易的汇总记录,提供账户的概览,而不详细列出每一项交易。 |
例句
1.In our meeting, we discussed how the abstract ledger can help in decision-making.
在我们的会议上,我们讨论了抽象分类账如何帮助决策。
2.To simplify tracking expenses, we decided to use an abstract ledger instead of a detailed one.
为了简化费用跟踪,我们决定使用抽象分类账而不是详细的分类账。
3.The abstract ledger provides a high-level overview of all transactions.
该抽象分类账提供了所有交易的高层次概述。
4.The finance team regularly updates the abstract ledger to reflect major changes.
财务团队定期更新抽象分类账以反映重大变化。
5.The accountant prepared an abstract ledger for the quarterly financial review.
会计为季度财务审查准备了一份抽象分类账。
作文
In the world of finance and accounting, the term abstract ledger refers to a summary record that consolidates financial information from various sources. It serves as a vital tool for businesses and organizations to track their financial performance over time. The abstract ledger is not just a mere collection of numbers; it provides insights into the overall financial health of an entity by presenting a clear picture of income, expenses, assets, and liabilities. This synthesis of data allows stakeholders to make informed decisions based on accurate and up-to-date information.One of the primary functions of an abstract ledger is to simplify complex financial data. For instance, a company may have numerous transactions occurring daily, ranging from sales to expenses. Each transaction is recorded in detail in various accounts. However, managing such extensive records can be overwhelming. The abstract ledger helps by distilling this information into a more manageable format, highlighting key figures and trends that are essential for strategic planning and analysis.Furthermore, the abstract ledger plays a crucial role in financial reporting. Companies are required to produce financial statements regularly, such as balance sheets and income statements. These documents must reflect the company's financial position accurately and transparently. By utilizing an abstract ledger, accountants can ensure that all relevant information is captured and presented cohesively. This not only enhances the credibility of the financial reports but also instills confidence among investors, creditors, and regulatory bodies.The process of creating an abstract ledger involves several steps. First, data from various accounting systems must be gathered. This includes invoices, receipts, bank statements, and other financial documents. Next, the information is categorized according to different accounts, such as revenue, expenses, assets, and liabilities. Once categorized, the data is summarized to create the abstract ledger. This summary will include totals for each category, providing a snapshot of the organization's financial status at a glance.Moreover, technology has significantly enhanced the efficiency of maintaining an abstract ledger. With the advent of accounting software, businesses can automate the process of data collection and summarization. This not only saves time but also reduces the likelihood of human error. Automated systems can generate real-time reports, allowing decision-makers to access updated financial information whenever necessary. As a result, organizations can respond swiftly to changing market conditions and make proactive financial decisions.In conclusion, the abstract ledger is an indispensable component of effective financial management. By providing a concise overview of financial data, it enables organizations to monitor their performance, comply with reporting requirements, and make informed decisions. As the business landscape continues to evolve, the importance of maintaining a reliable and accurate abstract ledger will only grow. Companies that prioritize this aspect of their financial operations will be better positioned to navigate challenges and seize opportunities in the marketplace.
在金融和会计领域,术语abstract ledger指的是一种汇总记录,它整合了来自多个来源的财务信息。它作为企业和组织跟踪其财务表现的重要工具,能够提供清晰的收入、支出、资产和负债的整体财务健康状况。这种数据的综合使利益相关者能够基于准确和最新的信息做出明智的决策。abstract ledger的主要功能之一是简化复杂的财务数据。例如,一家公司可能每天都有大量交易发生,从销售到支出。每笔交易都详细记录在各种账户中。然而,管理如此庞大的记录可能令人不知所措。abstract ledger通过将这些信息提炼成更易于管理的格式,突出关键数字和趋势,帮助战略规划和分析。此外,abstract ledger在财务报告中也发挥着至关重要的作用。公司需要定期编制财务报表,如资产负债表和损益表。这些文件必须准确和透明地反映公司的财务状况。通过利用abstract ledger,会计人员可以确保捕捉并以连贯的方式呈现所有相关信息。这不仅增强了财务报告的可信度,还让投资者、债权人和监管机构感到信心。创建abstract ledger的过程包括几个步骤。首先,必须收集来自各种会计系统的数据。这包括发票、收据、银行对账单和其他财务文件。接下来,信息根据不同账户进行分类,例如收入、支出、资产和负债。一旦分类完成,数据就会被总结以创建abstract ledger。该摘要将包括每个类别的总计,提供组织财务状况的快照。此外,技术显著提高了维护abstract ledger的效率。随着会计软件的出现,企业可以自动化数据收集和总结的过程。这不仅节省了时间,还减少了人为错误的可能性。自动化系统可以生成实时报告,使决策者随时访问更新的财务信息。因此,组织能够迅速回应市场变化,并做出积极的财务决策。总之,abstract ledger是有效财务管理不可或缺的组成部分。通过提供财务数据的简明概述,它使组织能够监控其表现,遵守报告要求,并做出明智的决策。随着商业环境的不断演变,维护可靠和准确的abstract ledger的重要性只会增加。优先考虑这一财务运作方面的公司将在市场挑战和机遇中处于更有利的位置。