general ledger

简明释义

普通分类帐

英英释义

例句

1.At the end of the month, we reconcile our bank statements with the general ledger 总账 to identify any discrepancies.

每个月底，我们都会将银行对账单与总账 general ledger进行核对，以识别任何差异。

2.We need to update the general ledger 总账 with the latest sales figures before preparing the quarterly report.

在准备季度报告之前，我们需要用最新的销售数据更新总账 general ledger。

3.The accountant entered all transactions into the general ledger 总账 to ensure accurate financial reporting.

会计将所有交易录入到总账 general ledger中，以确保财务报告的准确性。

4.The general ledger 总账 serves as the primary record for all financial transactions in the company.

在公司中，总账 general ledger作为所有财务交易的主要记录。

5.During the audit, the auditors reviewed the general ledger 总账 to verify the accuracy of the financial statements.

在审计过程中，审计师审查了总账 general ledger以验证财务报表的准确性。

作文

The concept of a general ledger is fundamental in the field of accounting. It serves as the main accounting record for a business, where all financial transactions are recorded in detail. The general ledger acts as a comprehensive collection of all accounts, which include assets, liabilities, equity, revenues, and expenses. Each transaction that occurs within a company is documented in the general ledger, providing a clear picture of the company’s financial health.In essence, the general ledger is like a master document that consolidates all financial data into one place. For example, when a business sells a product, the transaction will be recorded in the general ledger under the revenue account. Similarly, any expenses incurred during the operation, such as rent or utilities, will also be logged in their respective accounts within the general ledger. This systematic approach allows accountants to track the flow of money in and out of the business effectively.One of the key benefits of maintaining a general ledger is that it enables businesses to prepare accurate financial statements. These statements, including the balance sheet and income statement, are derived from the information contained in the general ledger. By analyzing these reports, stakeholders can make informed decisions regarding the company's future. Furthermore, having a well-organized general ledger simplifies the auditing process, as auditors can easily verify the accuracy of financial records by referencing this central document.To ensure the integrity of the general ledger, it is crucial for businesses to implement strong internal controls. This includes regular reconciliations, where the entries in the general ledger are compared against bank statements and other financial records to identify discrepancies. Additionally, businesses should establish a clear process for entering transactions into the general ledger to minimize errors and ensure consistency.Moreover, advancements in technology have transformed how companies manage their general ledger. Many organizations now utilize accounting software that automates the recording of transactions, making it easier to maintain an accurate general ledger. These tools often come with built-in reporting features, allowing businesses to generate financial reports quickly and efficiently.In conclusion, the general ledger is an essential component of the accounting process that provides a detailed overview of a company's financial activities. It not only helps in tracking transactions but also plays a vital role in preparing financial statements and facilitating audits. By understanding the importance of the general ledger and implementing effective management practices, businesses can enhance their financial reporting and decision-making processes.

‘总账’的概念在会计领域中是基础性的。它作为企业的主要会计记录，详细记录所有财务交易。‘总账’充当所有账户的综合集合，包括资产、负债、股东权益、收入和费用。公司内发生的每一笔交易都会记录在‘总账’中，提供公司财务健康状况的清晰图景。从本质上讲，‘总账’就像一个主文档，将所有财务数据集中在一个地方。例如，当企业销售产品时，交易将记录在‘总账’的收入账户下。同样，在运营过程中产生的任何费用，如租金或水电费，也将记录在各自的账户中。这种系统化的方法使会计师能够有效跟踪资金的流入和流出。维护‘总账’的一个关键好处是，它使企业能够准确编制财务报表。这些报表，包括资产负债表和损益表，都是从‘总账’中包含的信息派生出来的。通过分析这些报告，利益相关者可以就公司的未来做出明智的决策。此外，拥有一个组织良好的‘总账’简化了审计过程，因为审计师可以通过引用该中央文档轻松验证财务记录的准确性。为了确保‘总账’的完整性，企业必须实施强有力的内部控制。这包括定期对账，即将‘总账’中的条目与银行对账单和其他财务记录进行比较，以识别差异。此外，企业应建立明确的交易录入流程，以最小化错误并确保一致性。此外，科技的进步改变了公司管理‘总账’的方式。许多组织现在利用会计软件来自动记录交易，使维护准确的‘总账’变得更加容易。这些工具通常具有内置报告功能，使企业能够快速高效地生成财务报告。总之，‘总账’是会计过程中至关重要的组成部分，提供公司财务活动的详细概述。它不仅有助于跟踪交易，还在编制财务报表和促进审计中发挥着重要作用。通过理解‘总账’的重要性并实施有效的管理实践，企业可以增强其财务报告和决策过程。