ledgers
简明释义
分类账
英英释义
A ledger is a book or other collection of financial accounts. | 分类账是一本或其他财务账户的集合。 |
Ledgers are used to record and summarize all transactions over a period of time. | 分类账用于记录和总结一段时间内的所有交易。 |
单词用法
总帐,总分类帐;普通分类帐 | |
明细分类帐;辅助分类帐 |
同义词
记录 | 财务记录必须定期更新。 | ||
账簿 | 她为自己的小生意保持细致的账簿。 | ||
账户 | 所有账户需要在月底前对账。 | ||
日记账 | The journals provide a detailed account of daily transactions. | 日记账提供了每日交易的详细记录。 |
反义词
债务人 | 债务人未按时支付他们的欠款。 | ||
费用 | 上个季度公司的费用超过了收入。 |
例句
1.We left the gold and gems for common thieves. Instead our mice stole letters, ledgers, charts... later, they would read them and leave them where they lay.
我们把金银财宝留给那些平庸的盗贼,相反我们的鼠辈窃取信件账簿图表……再读过之后他们又把东西完璧归赵。
2.Of course, modern Banks keep such records in computers instead of in ledgers.
当然了,现代银行把这样一些记录保存在在计算机里而不是保存在总帐簿中。
3.Of course, modern Banks keep such records in computers instead of in ledgers.
当然了,现代银行把这样一些记录保存在计算机里而不是保存在总帐簿中。
4.It was all carefully reckoned in the fat ledgers which the pasty faced clerks scribbled in morning, noon and night. Debit and credit, with a red line down the middle of the page.
这全在脸色青白的办事员早晨、中午和晚上抄抄写写的厚帐本上仔细计算过,借、贷这两部分用一道红线从中间隔开。
5.Berning wasn't disposed to question shocking discrepancies that surfaced in the ledgers, especially after the Kreuger account led to his making partner.
克鲁格不允许伯宁质疑会计分录上令人震撼的账目不符的情况,尤其是在克鲁格将这些会计账户带给合作伙伴之后。
6.Is it difficult for any person handling cash to obtain access to customers' ledgers and monthly statements?
任何经手现金的人员,是否很难获得客户分类帐和月结单资料?
7.Account books include general ledgers, detailed ledgers, journal books and other auxiliary books.
会计帐簿包括总帐、明细帐、日记帐和其他辅助性帐簿。
8.Ketut Liyer has all these piles of old, lined notebooks and ledgers, filled with tiny little handwriting, of ancient Balinese-Sanskrit mysteries about healing.
赖爷拥有一堆堆老旧的横线笔记本与账簿,里头以小小的古巴厘梵语写满治疗秘密。
9.These are the account reconciliation for our ledgers for Last month, and there are still some minor mistakes.
这些是我们上个月总账的对账报告,仍然还是有一些小错误。
10.The accountant updated the ledgers to reflect the latest transactions.
会计更新了账本以反映最新的交易。
11.After the audit, the discrepancies in the ledgers were addressed.
审计后,账本中的差异得到了处理。
12.Every month, we review our ledgers to ensure accuracy.
每个月,我们都会审查我们的账本以确保准确性。
13.The ledgers are essential for tracking our financial performance.
这些账本对于跟踪我们的财务表现至关重要。
14.We use software to manage our ledgers more efficiently.
我们使用软件来更高效地管理我们的账本。
作文
In the world of finance and accounting, the term ledgers refers to books or digital records that systematically track financial transactions. These records play a crucial role in maintaining accurate financial statements and ensuring that businesses can effectively manage their resources. Understanding how ledgers function is essential for anyone involved in financial management or accounting.A ledger serves as a comprehensive record of all financial transactions within an organization. It categorizes these transactions into various accounts, allowing for easy tracking and analysis. For instance, a company may have separate ledgers for sales, expenses, assets, and liabilities. This categorization helps in understanding the flow of money within the business and aids in preparing financial reports.The two primary types of ledgers are the general ledger and subsidiary ledgers. The general ledger contains all the accounts necessary for preparing financial statements, while subsidiary ledgers provide detailed information about specific accounts, such as accounts receivable or accounts payable. By utilizing both types of ledgers, accountants can ensure that they have a complete view of the organization's financial health.One of the key advantages of using ledgers is that they help maintain transparency and accountability within an organization. Accurate record-keeping is essential for compliance with financial regulations and standards. Inaccurate ledgers can lead to significant financial discrepancies, which may result in legal issues or damage to a company's reputation. Therefore, it is imperative for businesses to implement robust accounting practices that include regular reconciliation of ledgers.In recent years, technology has transformed the way organizations maintain their ledgers. Traditional paper-based systems are increasingly being replaced by sophisticated accounting software that automates the process of recording transactions. This not only enhances accuracy but also saves time and resources. With digital ledgers, businesses can easily generate reports, analyze trends, and make informed financial decisions.Moreover, the advent of blockchain technology has introduced a new dimension to the concept of ledgers. Blockchain operates as a decentralized digital ledger that records transactions across multiple computers. This technology ensures that the information is secure, transparent, and immutable. As more companies begin to explore blockchain for their financial operations, the definition and functionality of ledgers continue to evolve.In conclusion, ledgers are fundamental components of financial management that provide a clear picture of an organization's financial status. They facilitate the tracking of transactions, enhance accountability, and support compliance with regulatory standards. As technology advances, the methods of maintaining ledgers will continue to change, but their importance in the financial landscape remains constant. Whether through traditional means or innovative digital solutions, mastering the use of ledgers is vital for anyone pursuing a career in finance or accounting.
在金融和会计的世界中,术语ledgers指的是系统性地跟踪财务交易的书籍或数字记录。这些记录在维护准确的财务报表和确保企业能够有效管理其资源方面发挥着至关重要的作用。理解ledgers的功能对于任何参与财务管理或会计的人来说都是必不可少的。Ledger作为组织内所有财务交易的综合记录。它将这些交易分类到各种账户中,便于跟踪和分析。例如,一家公司可能会有单独的ledgers用于销售、费用、资产和负债。这种分类有助于了解资金在企业内的流动,并有助于准备财务报告。Ledgers的两种主要类型是总账和辅助账。总账包含编制财务报表所需的所有账户,而辅助ledgers提供有关特定账户(例如应收账款或应付账款)的详细信息。通过利用这两种类型的ledgers,会计师可以确保他们对组织的财务状况有一个完整的了解。使用ledgers的一个关键优势是它们有助于维护组织内部的透明度和问责制。准确的记录保持对于遵守财务法规和标准至关重要。不准确的ledgers可能导致重大财务差异,这可能导致法律问题或损害公司的声誉。因此,企业必须实施强有力的会计实践,包括定期对ledgers进行调节。近年来,技术改变了组织维护其ledgers的方式。传统的纸质系统正日益被自动化记录交易过程的复杂会计软件所取代。这不仅提高了准确性,还节省了时间和资源。通过数字ledgers,企业可以轻松生成报告、分析趋势并做出明智的财务决策。此外,区块链技术的出现为ledgers的概念引入了新的维度。区块链作为一种去中心化的数字账本,在多台计算机上记录交易。这项技术确保信息安全、透明且不可更改。随着越来越多的公司开始探索区块链用于其财务运营,ledgers的定义和功能也在不断演变。总之,ledgers是财务管理的基本组成部分,它们提供了组织财务状况的清晰图景。它们促进交易的跟踪,加强问责制,并支持遵守监管标准。随着技术的发展,维护ledgers的方法将继续变化,但它们在财务领域的重要性始终不变。无论是通过传统手段还是创新的数字解决方案,掌握ledgers的使用对于任何追求财务或会计职业的人来说都是至关重要的。