auxiliary account

简明释义

辅助帐户

英英释义

例句

1.During the audit, the accountant referred to the auxiliary account to clarify discrepancies in the main ledger.

在审计期间，会计参考了辅助账户以澄清主账本中的差异。

2.An auxiliary account can help you separate personal and business finances.

一个辅助账户可以帮助你分开个人和商业财务。

3.For tax purposes, it is advisable to keep an auxiliary account for tracking business expenses.

出于税务目的，建议保留一个辅助账户来追踪商业开支。

4.The company set up an auxiliary account to manage its project funds more effectively.

公司设立了一个辅助账户以更有效地管理项目资金。

5.The bank offers an auxiliary account with lower fees for non-profit organizations.

银行为非营利组织提供了一个费用较低的辅助账户。

作文

In the realm of finance and accounting, the term auxiliary account refers to a supplementary account that provides additional details or breakdowns of a primary account. This concept is crucial for businesses and organizations that aim to maintain accurate financial records while ensuring transparency in their operations. Understanding the function and importance of auxiliary accounts can significantly enhance one’s grasp of financial management and reporting.To illustrate the role of auxiliary accounts, consider a company that sells various products. The primary account may be 'Sales Revenue,' which aggregates all sales made over a specific period. However, to gain deeper insights into sales performance, the company might establish several auxiliary accounts, such as 'Sales Revenue - Electronics,' 'Sales Revenue - Clothing,' and 'Sales Revenue - Home Goods.' These auxiliary accounts allow the business to analyze performance by category, identify trends, and make informed decisions regarding inventory and marketing strategies.Moreover, auxiliary accounts serve an essential purpose in budgeting and forecasting. By maintaining detailed records of different revenue streams or expense categories, companies can create more precise budgets that reflect their operational realities. For instance, if a company notices a significant increase in sales from its auxiliary account for electronics, it may decide to allocate more resources toward expanding that product line. Conversely, if another auxiliary account shows declining sales, the company might investigate the reasons behind this trend and make necessary adjustments.In addition to enhancing financial analysis, auxiliary accounts play a vital role in compliance and auditing processes. When preparing financial statements, businesses are often required to provide detailed disclosures about their financial activities. Having well-maintained auxiliary accounts allows companies to present accurate and comprehensive information to auditors and regulatory bodies, thereby reducing the risk of discrepancies and potential penalties.Furthermore, the use of auxiliary accounts can facilitate better communication within an organization. Different departments may have varying interests and perspectives on financial data. By providing auxiliary accounts that cater to specific departmental needs, a company can ensure that all stakeholders are informed and engaged in the financial decision-making process. For example, the marketing department may benefit from detailed insights into customer demographics and purchasing patterns derived from auxiliary accounts, enabling them to tailor their campaigns effectively.In conclusion, auxiliary accounts are indispensable tools in the field of accounting and finance. They provide critical support for detailed financial analysis, effective budgeting, compliance with regulations, and enhanced communication within organizations. By leveraging auxiliary accounts, businesses can achieve greater clarity in their financial reporting, ultimately leading to more strategic decision-making and improved overall performance. As the financial landscape continues to evolve, the importance of understanding and utilizing auxiliary accounts will only grow, making it essential for professionals in the field to develop a robust comprehension of this concept.

在财务和会计领域，术语辅助账户指的是提供主要账户额外细节或细分的补充账户。这个概念对于希望保持准确财务记录并确保运营透明的企业和组织至关重要。理解辅助账户的功能和重要性可以显著增强人们对财务管理和报告的掌握。为了说明辅助账户的作用，可以考虑一家销售各种产品的公司。主要账户可能是“销售收入”，它汇总了特定时期内的所有销售。然而，为了深入了解销售表现，公司可能会建立几个辅助账户，例如“销售收入-电子产品”、“销售收入-服装”和“销售收入-家居用品”。这些辅助账户使企业能够按类别分析业绩，识别趋势，并就库存和营销策略做出明智决策。此外，辅助账户在预算和预测中也发挥着重要作用。通过维护不同收入来源或费用类别的详细记录，公司可以创建更精确的预算，反映其运营现实。例如，如果一家公司注意到其电子产品的辅助账户销售显著增长，它可能决定将更多资源分配给扩展该产品线。相反，如果另一个辅助账户显示销售下降，公司可能会调查这一趋势背后的原因并进行必要的调整。除了增强财务分析外，辅助账户在合规性和审计过程中也扮演着重要角色。在准备财务报表时，企业通常需要提供有关其财务活动的详细披露。拥有良好维护的辅助账户使公司能够向审计师和监管机构提供准确和全面的信息，从而降低差异和潜在处罚的风险。此外，使用辅助账户可以促进组织内部更好的沟通。不同部门对财务数据可能有不同的兴趣和看法。通过提供满足特定部门需求的辅助账户，公司可以确保所有利益相关者都参与并参与财务决策过程。例如，营销部门可能会受益于从辅助账户中获得的客户人口统计和购买模式的详细见解，使他们能够有效地调整其活动。总之，辅助账户是会计和财务领域不可或缺的工具。它们为详细财务分析、有效预算、合规性以及组织内部沟通提供了关键支持。通过利用辅助账户，企业可以在财务报告中实现更大的清晰度，最终导致更具战略性的决策和整体表现的改善。随着财务环境的不断发展，理解和利用辅助账户的重要性只会增加，因此，行业专业人士必须建立对这一概念的扎实理解。