double entry

简明释义

复式计帐

英英释义

例句

1.Many businesses rely on double entry 复式记账 for accurate financial reporting.

许多企业依赖复式记账 double entry 进行准确的财务报告。

2.In accounting, the method of double entry 复式记账 ensures that every transaction is recorded in at least two accounts.

在会计中，复式记账 double entry 方法确保每一笔交易至少在两个账户中被记录。

3.Using double entry 复式记账 accounting, you can easily track income and expenses.

使用复式记账 double entry 会计，您可以轻松跟踪收入和支出。

4.The double entry 复式记账 system reduces the risk of errors in financial statements.

采用复式记账 double entry 系统可降低财务报表中的错误风险。

5.The principle of double entry 复式记账 helps to maintain the accounting equation: Assets = Liabilities + Equity.

《复式记账 double entry》原则有助于维持会计等式：资产 = 负债 + 股东权益。

作文

The concept of double entry accounting is fundamental to the practice of modern financial management. This method, which originated in the 15th century, ensures that every financial transaction affects at least two accounts. The principle behind double entry is simple: for every debit, there must be an equal and opposite credit. This creates a balanced accounting equation, where assets equal liabilities plus equity. For instance, when a business sells a product, it not only recognizes the revenue from the sale but also acknowledges the cost associated with that product. In this case, if a company sells a widget for $100, it would record $100 as revenue (credit) and $100 as a reduction in inventory (debit). This dual recording provides a complete picture of a company's financial health. One of the key benefits of double entry accounting is that it helps prevent errors and fraud. Because each transaction is recorded in two places, discrepancies can be identified more easily. If the total debits do not equal the total credits, it signals that something has gone wrong, prompting further investigation. This built-in check and balance system is crucial for maintaining accurate financial records.Moreover, double entry accounting provides valuable insights into a company’s financial performance over time. By maintaining detailed records of all transactions, businesses can generate comprehensive financial statements, such as the balance sheet and income statement. These documents are essential for stakeholders, including investors and creditors, who rely on them to make informed decisions. In addition to its practical applications, the theory behind double entry accounting reflects a broader philosophical approach to business. It emphasizes the interconnectedness of various financial elements and the importance of maintaining equilibrium within the financial system. This holistic view encourages businesses to consider the long-term impacts of their financial decisions, rather than merely focusing on short-term gains. However, while double entry accounting offers numerous advantages, it also requires a certain level of expertise and can be time-consuming. Businesses must ensure that they have trained personnel who understand the complexities of this accounting system. Furthermore, as technology continues to evolve, many companies are adopting sophisticated accounting software that automates the double entry process, making it more efficient and accessible. In conclusion, double entry accounting is a cornerstone of effective financial management. Its principles not only enhance accuracy and transparency but also promote a deeper understanding of a company's financial landscape. As businesses navigate an increasingly complex economic environment, the relevance of double entry accounting remains undeniable. Companies that embrace this method are better equipped to make informed decisions, ultimately leading to sustainable growth and success.

双重记账的概念是现代财务管理实践的基础。这种方法起源于15世纪，确保每一笔财务交易至少影响两个账户。双重记账背后的原则很简单：每一笔借方必须有相等且相反的贷方。这创造了一个平衡的会计方程式，即资产等于负债加股东权益。例如，当一家公司销售产品时，它不仅承认销售收入，还要承认与该产品相关的成本。在这种情况下，如果一家公司以$100的价格出售一个小工具，它将记录$100作为收入（贷方）和$100作为库存减少（借方）。这种双重记录提供了公司财务健康状况的完整图景。双重记账的一个关键好处是它有助于防止错误和欺诈。由于每笔交易都在两个地方记录，因此可以更容易地识别出差异。如果总借方不等于总贷方，这就表明某些地方出现了问题，从而促使进一步调查。这种内置的检查和平衡系统对于保持准确的财务记录至关重要。此外，双重记账还为公司随时间推移的财务表现提供了宝贵的见解。通过保持所有交易的详细记录，企业可以生成全面的财务报表，如资产负债表和损益表。这些文件对包括投资者和债权人在内的利益相关者至关重要，他们依赖这些文件做出明智的决策。除了其实际应用外，双重记账背后的理论反映了一种更广泛的商业哲学方法。它强调各种财务要素之间的相互联系，以及在财务系统中保持平衡的重要性。这种整体观点鼓励企业考虑其财务决策的长期影响，而不仅仅关注短期收益。然而，虽然双重记账提供了许多优势，但它也需要一定程度的专业知识，并且可能耗时较长。企业必须确保他们拥有经过培训的人员，理解这一会计系统的复杂性。此外，随着技术的不断发展，许多公司正在采用自动化双重记账过程的复杂会计软件，使其变得更加高效和可及。总之，双重记账是有效财务管理的基石。其原则不仅提高了准确性和透明度，还促进了对公司财务状况的更深刻理解。随着企业在日益复杂的经济环境中航行，双重记账的相关性仍然不可否认。那些接受这种方法的公司更能做出明智的决策，最终实现可持续增长和成功。