general ledger

简明释义

总分类账簿

英英释义

例句

1.All financial statements are derived from the general ledger entries.

所有财务报表都是从总账条目中得出的。

2.The accountant updated the general ledger to reflect the recent transactions.

会计更新了总账以反映最近的交易。

3.The general ledger is the backbone of any accounting system.

总账是任何会计系统的基础。

4.It's important to reconcile the bank statements with the general ledger regularly.

定期将银行对账单与总账进行核对是很重要的。

5.During the audit, the auditor reviewed the general ledger for discrepancies.

在审计过程中，审计员检查了总账以寻找差异。

作文

The concept of a general ledger is fundamental to the field of accounting and finance. It serves as the central repository for all financial transactions of a business, providing a comprehensive overview of its financial health. The general ledger contains accounts for assets, liabilities, equity, revenues, and expenses, which are essential for preparing financial statements such as the balance sheet and income statement. By organizing financial data systematically, the general ledger enables businesses to track their financial performance over time.In practical terms, the general ledger is often maintained using accounting software, which allows for efficient data entry and reporting. Each transaction that a company engages in is recorded in the general ledger through journal entries. These entries include details such as the date of the transaction, the accounts affected, and the amounts involved. For example, when a company makes a sale, it will record the revenue in the appropriate revenue account and the corresponding increase in cash or accounts receivable. This process ensures that all financial activities are captured accurately.One of the key benefits of maintaining a general ledger is that it provides a clear audit trail. This means that auditors can trace back through the entries to verify the accuracy of financial statements. A well-maintained general ledger can help prevent errors and fraud, as each transaction is documented and easily accessible. Furthermore, it helps management make informed decisions based on real-time financial data.Additionally, the general ledger plays a critical role in budgeting and forecasting. By analyzing historical data stored in the general ledger, businesses can identify trends and make projections about future performance. This information is invaluable for setting financial goals and allocating resources effectively.Moreover, understanding the structure of the general ledger is essential for anyone pursuing a career in accounting. It typically consists of various accounts categorized into five main types: assets, liabilities, equity, revenues, and expenses. Each type of account has its own unique characteristics and rules for recording transactions. For instance, asset accounts increase with debits and decrease with credits, while liability accounts behave oppositely.In conclusion, the general ledger is a crucial component of financial management that supports accurate record-keeping, compliance, and strategic planning. Its importance cannot be overstated, as it serves as the backbone of financial reporting and analysis. Businesses that invest time and resources into maintaining an accurate general ledger are better positioned to achieve long-term success and sustainability. Understanding the intricacies of the general ledger is not only beneficial for accountants but also for business owners and managers who wish to gain insight into their company's financial status and make informed decisions moving forward.

‘总账’的概念是会计和金融领域的基础。它作为企业所有财务交易的中央存储库，提供了其财务健康状况的全面概述。‘总账’包含资产、负债、权益、收入和费用的账户，这些账户对于编制财务报表，如资产负债表和损益表至关重要。通过系统地组织财务数据，‘总账’使企业能够跟踪其财务表现。在实际操作中，‘总账’通常使用会计软件进行维护，这样可以高效地录入数据并生成报告。企业进行的每一笔交易都通过分录记录在‘总账’中。这些分录包括交易日期、受影响的账户和相关金额。例如，当公司进行销售时，它将适当的收入记录在收入账户中，并相应增加现金或应收账款。这一过程确保所有财务活动都被准确捕捉。维护‘总账’的一个主要好处是它提供了清晰的审计追踪。这意味着审计人员可以追溯分录，以验证财务报表的准确性。良好维护的‘总账’可以帮助防止错误和欺诈，因为每一笔交易都有记录并且易于访问。此外，它还帮助管理层根据实时财务数据做出明智的决策。此外，‘总账’在预算和预测中也起着关键作用。通过分析存储在‘总账’中的历史数据，企业可以识别趋势并对未来表现进行预测。这些信息对设定财务目标和有效分配资源至关重要。此外，理解‘总账’的结构对于任何追求会计职业的人来说都是必不可少的。它通常由五种主要类型的账户组成：资产、负债、权益、收入和费用。每种类型的账户都有其独特的特征和记录交易的规则。例如，资产账户通过借方增加，通过贷方减少，而负债账户则相反。总之，‘总账’是财务管理的关键组成部分，支持准确的记录、合规性和战略规划。它的重要性不容小觑，因为它是财务报告和分析的支柱。那些在维护准确的‘总账’上投入时间和资源的企业，更有可能实现长期成功和可持续发展。理解‘总账’的复杂性不仅对会计师有益，也对希望深入了解公司财务状况并做出明智决策的企业主和管理者大有裨益。