subsidiary account item

简明释义

隶属科目

英英释义

例句

1.To better analyze expenses, we need to break down each subsidiary account item 附属账户项目 in the budget report.

为了更好地分析费用，我们需要在预算报告中细分每个附属账户项目 subsidiary account item。

2.The accountant reviewed the financial statements and found a discrepancy in the subsidiary account item 附属账户项目 related to inventory.

会计审查了财务报表，发现与库存相关的附属账户项目 subsidiary account item存在差异。

3.In our accounting software, you can easily track each subsidiary account item 附属账户项目 under the main account.

在我们的会计软件中，您可以轻松跟踪主账户下的每个附属账户项目 subsidiary account item。

4.The auditor requested details on every subsidiary account item 附属账户项目 for the last fiscal year during the audit process.

审计员在审计过程中要求提供上一个财政年度每个附属账户项目 subsidiary account item的详细信息。

5.The finance team is preparing a report that includes all subsidiary account items 附属账户项目 related to marketing expenses.

财务团队正在准备一份报告，其中包括与营销费用相关的所有附属账户项目 subsidiary account item。

作文

In the realm of accounting, understanding the various components that contribute to a company’s financial health is crucial. One such component is the subsidiary account item, which plays a vital role in maintaining accurate financial records. A subsidiary account item refers to an individual entry within a subsidiary ledger, which is used to track detailed information about specific transactions related to a particular account. This allows companies to manage their finances more effectively by breaking down complex financial data into manageable pieces.For instance, a company might maintain a general ledger for its accounts receivable, but within that ledger, there could be numerous subsidiary account items that detail each customer’s outstanding invoices. By organizing financial data in this manner, businesses can easily monitor who owes them money and how much, thus enabling better cash flow management.The importance of subsidiary account items extends beyond mere organization. They provide a clear picture of financial performance at a granular level, allowing accountants and financial analysts to identify trends and make informed decisions. For example, if a particular customer consistently delays payments, the company can take proactive measures to address the issue before it impacts overall cash flow.Moreover, subsidiary account items facilitate reconciliation processes. When preparing financial statements, accountants need to ensure that the totals in the subsidiary ledgers match the corresponding accounts in the general ledger. This reconciliation process is essential for maintaining the integrity of financial reporting. Any discrepancies can be traced back to the subsidiary account items, making it easier to pinpoint errors or fraudulent activities.In addition to enhancing accuracy and clarity in financial reporting, subsidiary account items also support compliance with regulatory requirements. Many industries are subject to strict financial regulations, and having detailed records of transactions is often necessary to meet these obligations. By keeping thorough records of subsidiary account items, companies can demonstrate their commitment to transparency and accountability, which can be beneficial during audits or inspections.Furthermore, technology has revolutionized the way businesses manage their subsidiary account items. With the advent of accounting software, companies can automate the tracking and reporting of these items, significantly reducing the risk of human error. This automation allows for real-time updates on financial data, enabling businesses to respond swiftly to any changes in their financial landscape.In conclusion, the concept of subsidiary account items is fundamental to effective financial management. By breaking down complex financial data into detailed entries, businesses can gain deeper insights into their operations, enhance accuracy in reporting, and ensure compliance with regulations. As the business environment continues to evolve, the importance of managing subsidiary account items will only grow, making it essential for accountants and financial professionals to master this aspect of their work. The ability to effectively analyze and utilize subsidiary account items will ultimately contribute to a company’s success in achieving its financial goals.

在会计领域，理解构成公司财务健康的各种组成部分至关重要。其中一个组成部分就是子账户项目，它在维护准确的财务记录中发挥着重要作用。子账户项目是指在子账簿中的单个条目，用于跟踪与特定账户相关的特定交易的详细信息。这使得公司能够通过将复杂的财务数据分解为可管理的部分，从而更有效地管理其财务。例如，一家公司可能会维护一份应收账款的总账，但在该总账中，可能会有许多子账户项目，详细说明每个客户未付款的发票。通过以这种方式组织财务数据，企业可以轻松监控谁欠他们的钱以及多少，从而实现更好的现金流管理。子账户项目的重要性不仅限于组织。它们在细粒度上提供了财务表现的清晰图景，使会计师和财务分析师能够识别趋势并做出明智的决策。例如，如果某个客户持续延迟付款，公司可以采取主动措施解决这一问题，以免影响整体现金流。此外，子账户项目还促进了对账流程。在编制财务报表时，会计师需要确保子账簿中的总额与总账中的相应账户相匹配。这个对账过程对于维护财务报告的完整性至关重要。任何差异都可以追溯到子账户项目，从而更容易找到错误或欺诈活动。除了增强财务报告的准确性和清晰度外，子账户项目还支持遵守监管要求。许多行业受到严格的财务监管，保持详细的交易记录通常是满足这些义务所必需的。通过保持对子账户项目的详尽记录，公司可以展示其对透明度和问责制的承诺，这在审计或检查期间可能是有利的。此外，科技革命了企业管理其子账户项目的方式。随着会计软件的出现，公司可以自动化这些项目的跟踪和报告，显著降低人为错误的风险。这种自动化允许实时更新财务数据，使企业能够迅速应对其财务环境中的任何变化。总之，子账户项目的概念是有效财务管理的基础。通过将复杂的财务数据分解为详细条目，企业可以深入了解其运营、提高报告的准确性，并确保遵守法规。随着商业环境的不断发展，管理子账户项目的重要性只会增加，因此会计师和财务专业人士掌握这一工作方面将变得至关重要。有效分析和利用子账户项目的能力最终将有助于公司实现其财务目标的成功。