balance carried down

简明释义

1. 余额移后页; 2. 转次页;

英英释义

例句

1.The balance carried down from last month showed a significant increase in revenue.

上个月的余额结转显示收入显著增加。

2.To finalize the accounts, the finance team reviewed the balance carried down from the last report.

为了最终确定账户，财务团队审核了上次报告中的余额结转。

3.The bookkeeper noted the balance carried down in the ledger for future reference.

出纳员在账本中记录了余额结转以备将来参考。

4.At the end of the fiscal year, the accountant prepared the financial statements with the final balance carried down to ensure accuracy.

在财政年度结束时，会计师准备了财务报表，确保最终的余额结转的准确性。

5.During the audit, we found discrepancies in the balance carried down from previous periods.

在审计过程中，我们发现之前期间的余额结转存在不一致之处。

作文

In the world of accounting and finance, understanding various terminologies is crucial for effective management and reporting. One such term that often arises in financial statements is balance carried down. This phrase refers to the amount of a particular account that is transferred from one accounting period to the next. It is an essential concept in maintaining accurate records and ensuring that financial information is consistent over time.To illustrate the importance of balance carried down, let us consider a small business that has been operating for several years. At the end of each financial year, the business must prepare its financial statements, which include the balance sheet and income statement. These documents provide a snapshot of the company's financial health and performance.When preparing these statements, the accountant will calculate the total revenues and expenses for the year. After determining the net income or loss, this figure is then added to the previous year's retained earnings. The retained earnings represent the cumulative profits that have been reinvested in the business rather than distributed to shareholders. Here, the balance carried down plays a vital role as it ensures that the ending balance of retained earnings from the previous year is accurately reflected in the current year's financial statements.Furthermore, the concept of balance carried down is not limited to retained earnings alone. It applies to various accounts, including assets, liabilities, and equity. For example, if a company owns equipment valued at $10,000 at the end of the financial year, this amount will be carried down to the next year's books as the opening balance for that asset account. This practice allows businesses to track their financial activities over time and make informed decisions based on historical data.In the realm of budgeting, understanding balance carried down is equally important. Businesses often create budgets based on previous years' performance. By analyzing the balance carried down from prior periods, managers can identify trends, allocate resources more effectively, and set realistic financial goals. For instance, if a department consistently overspends its budget, the manager can investigate the reasons behind this trend and implement strategies to control costs in the future.Moreover, the balance carried down concept is essential for compliance with accounting standards and regulations. Accurate financial reporting is critical for stakeholders, including investors, creditors, and regulatory agencies. Any discrepancies in the balance carried down could lead to misinterpretations of a company's financial position, potentially resulting in legal consequences or loss of investor confidence.In conclusion, the term balance carried down holds significant importance in the field of accounting and finance. It ensures that financial records are accurate and consistent across accounting periods, allowing businesses to maintain transparency and accountability. By understanding this concept, business owners and managers can make better-informed decisions, ultimately contributing to the long-term success of their organizations. Therefore, mastering the idea of balance carried down is essential for anyone involved in financial management or accounting practices.

在会计和金融的世界中，理解各种术语对于有效的管理和报告至关重要。其中一个常常出现在财务报表中的术语是balance carried down。这个短语指的是某个特定账户从一个会计期转移到下一个会计期的金额。它是保持准确记录和确保财务信息在时间上保持一致的重要概念。为了说明balance carried down的重要性，让我们考虑一家运营多年的小企业。在每个财政年度结束时，该企业必须准备其财务报表，包括资产负债表和利润表。这些文件提供了公司财务健康状况和业绩的快照。在准备这些报表时，会计师会计算该年的总收入和费用。在确定净收入或亏损后，这一数字将被添加到上一年的留存收益中。留存收益代表累计的利润，这些利润已重新投资于企业，而不是分配给股东。在这里，balance carried down发挥着至关重要的作用，因为它确保了上一年留存收益的期末余额在当前年度的财务报表中得到了准确反映。此外，balance carried down的概念不仅限于留存收益。它适用于各种账户，包括资产、负债和股本。例如，如果一家公司在财务年度结束时拥有价值10,000美元的设备，这一金额将在下一年的账簿中作为该资产账户的期初余额carry down。这种做法使企业能够跟踪其财务活动，并根据历史数据做出明智的决策。在预算领域，理解balance carried down同样重要。企业通常根据前几年的业绩制定预算。通过分析前期的balance carried down，管理者可以识别趋势，更有效地分配资源，并设定现实的财务目标。例如，如果一个部门持续超支其预算，管理者可以调查这一趋势背后的原因，并实施控制成本的策略。此外，balance carried down的概念对于遵守会计标准和法规至关重要。准确的财务报告对包括投资者、债权人和监管机构在内的利益相关者至关重要。任何在balance carried down上的不一致都可能导致对公司财务状况的误解，可能导致法律后果或投资者信心的丧失。总之，术语balance carried down在会计和金融领域具有重要意义。它确保财务记录在会计期间之间的准确性和一致性，使企业能够保持透明度和问责制。通过理解这一概念，企业主和管理者可以做出更明智的决策，从而最终促进其组织的长期成功。因此，掌握balance carried down的概念对于任何参与财务管理或会计实践的人来说都是必不可少的。