controlling account

简明释义

统制帐户

英英释义

例句

1.The finance team found discrepancies between the subsidiary ledgers and the controlling account.

财务团队发现子账和控制账户之间存在差异。

2.The company uses a controlling account to manage all customer transactions effectively.

公司使用一个控制账户来有效管理所有客户交易。

3.Each department must reconcile its records with the controlling account at the end of the month.

每个部门必须在月底与控制账户核对记录。

4.To ensure accuracy, we regularly review the controlling account for any irregularities.

为了确保准确性，我们定期检查控制账户以发现任何不规则情况。

5.A controlling account helps streamline the accounting process by summarizing multiple entries.

控制账户通过汇总多个条目来帮助简化会计流程。

作文

In the world of accounting and finance, the term controlling account refers to a general ledger account that summarizes the total balances of multiple subsidiary accounts. This concept is crucial for businesses that have numerous transactions and need to maintain accurate financial records. The controlling account serves as a primary account that provides an overview of the financial status of various related accounts, ensuring that the organization can track its financial health effectively.A typical example of a controlling account is found in accounts receivable. Businesses often have numerous customers, each with their own individual accounts. Instead of managing each customer account separately in the general ledger, companies will use a single controlling account for all accounts receivable. This account aggregates the total amount owed by all customers, making it easier for the business to monitor its overall receivables without getting lost in the details of individual transactions.The importance of the controlling account cannot be overstated. It allows for simplified reporting and analysis. For instance, when preparing financial statements, a company can quickly report the total accounts receivable from the controlling account, rather than listing every individual customer balance. This not only saves time but also reduces the risk of errors that may occur when handling numerous entries.Moreover, the controlling account enhances internal control over financial data. By maintaining a single account that reflects the total of multiple subsidiary accounts, businesses can readily identify discrepancies or errors. If the total in the controlling account does not match the sum of the subsidiary accounts, this discrepancy signals a need for further investigation. Such a mechanism is vital for ensuring the accuracy and reliability of financial information, which is essential for decision-making processes.Additionally, the relationship between the controlling account and subsidiary accounts is fundamental. Each transaction affecting a subsidiary account must also be reflected in the controlling account. This means that when a payment is received from a customer, it decreases the balance of the specific subsidiary account while also reducing the overall balance in the controlling account. This interconnectedness fosters a more organized accounting system where all parts are in harmony.In conclusion, the concept of the controlling account plays a significant role in the realm of accounting. It provides a streamlined method for summarizing financial data, enhances internal controls, and facilitates easier financial reporting. Understanding how to effectively utilize a controlling account can lead to improved financial management practices within any organization. As businesses continue to grow and evolve, the need for efficient accounting systems becomes increasingly important, making the controlling account an invaluable tool for financial professionals.

在会计和金融领域，术语控制账户指的是一个总账账户，它总结了多个子账户的总余额。这个概念对于拥有大量交易并需要保持准确财务记录的企业至关重要。控制账户作为一个主要账户，提供了各相关账户的财务状态的概述，确保组织能够有效地跟踪其财务健康状况。控制账户的典型例子出现在应收账款中。企业通常有许多客户，每个客户都有自己的独立账户。企业不会在总账中单独管理每个客户账户，而是使用一个单一的控制账户来处理所有应收账款。该账户汇总所有客户所欠的总金额，使企业能够更轻松地监控其整体应收账款，而不会在个别交易的细节中迷失。控制账户的重要性不容小觑。它允许简化报告和分析。例如，在准备财务报表时，公司可以快速报告来自控制账户的总应收账款，而不必列出每个客户的余额。这不仅节省了时间，还减少了在处理众多条目时可能发生的错误风险。此外，控制账户增强了对财务数据的内部控制。通过维护一个反映多个子账户总和的单一账户，企业可以迅速识别差异或错误。如果控制账户中的总额与子账户的总和不匹配，这种差异就会提示需要进一步调查。这种机制对于确保财务信息的准确性和可靠性至关重要，而这些信息对于决策过程也是必不可少的。此外，控制账户与子账户之间的关系是基础性的。影响子账户的每一笔交易都必须在控制账户中反映出来。这意味着，当收到客户的付款时，它会减少特定子账户的余额，同时也会减少控制账户中的整体余额。这种相互关联性促进了一个更有组织的会计系统，其中所有部分都是和谐的。总之，控制账户的概念在会计领域发挥着重要作用。它提供了一种简化财务数据汇总的方法，增强了内部控制，并促进了更容易的财务报告。了解如何有效利用控制账户可以改善任何组织的财务管理实践。随着企业的不断发展和演变，对高效会计系统的需求变得越来越重要，这使得控制账户成为财务专业人士不可或缺的工具。