record of cash disbursements

简明释义

现金支出记录

英英释义

例句

1.Before the audit, the finance team reviewed the record of cash disbursements to verify that all transactions were legitimate.

在审计之前，财务团队审核了现金支出记录，以验证所有交易的合法性。

2.Maintaining an accurate record of cash disbursements is essential for effective budget management.

维护准确的现金支出记录对于有效的预算管理至关重要。

3.She used the record of cash disbursements to identify areas where they could cut costs.

她利用现金支出记录来识别可以削减成本的领域。

4.The record of cash disbursements showed a significant increase in operational costs this quarter.

本季度的现金支出记录显示运营成本显著增加。

5.The accountant prepared a detailed record of cash disbursements for the month to ensure all expenses were accounted for.

会计为本月准备了一份详细的现金支出记录，以确保所有费用都已被记录。

作文

In the realm of finance and accounting, maintaining accurate records is crucial for the successful management of any business. One of the essential components of financial documentation is the record of cash disbursements. This term refers to a detailed log that tracks all cash payments made by a business over a specific period. Understanding this concept is vital for both small business owners and large corporations alike, as it plays a significant role in budgeting, expense tracking, and overall financial health.The record of cash disbursements serves several important purposes. Firstly, it provides a clear overview of where the company's money is going. By documenting every cash outflow, businesses can identify spending patterns and areas where they might be overspending. For instance, if a company notices that a significant portion of its cash disbursements is allocated to office supplies, it may consider negotiating better prices with suppliers or looking for alternative vendors.Secondly, having a comprehensive record of cash disbursements helps businesses maintain accurate financial statements. Cash flow statements, income statements, and balance sheets all rely on precise data regarding cash movements. If these records are not meticulously maintained, it could lead to discrepancies in financial reporting, which may result in poor decision-making and potential legal issues.Moreover, the record of cash disbursements is essential for tax purposes. At the end of the fiscal year, businesses must report their earnings and expenses to tax authorities. Having a well-organized record of cash disbursements simplifies this process, ensuring that all deductible expenses are accounted for. This can ultimately lead to significant tax savings and a more favorable financial position.In addition to these benefits, the record of cash disbursements also aids in cash flow management. Businesses often face challenges related to cash flow, especially when expenses exceed revenues. By closely monitoring cash disbursements, companies can forecast future cash needs and make informed decisions about when to cut costs or seek additional funding. For example, if a business anticipates a cash shortfall due to seasonal fluctuations, it can proactively adjust its spending or explore financing options before the situation becomes critical.Furthermore, the record of cash disbursements enhances accountability within an organization. When all cash transactions are documented, it becomes easier to track who authorized each payment and for what purpose. This transparency helps prevent fraud and ensures that employees adhere to company policies regarding expenditures. Regular reviews of cash disbursement records can also serve as a valuable tool for internal audits, helping organizations maintain compliance with regulatory requirements.In conclusion, the record of cash disbursements is a fundamental aspect of financial management that cannot be overlooked. It provides insights into spending habits, supports accurate financial reporting, facilitates tax compliance, aids in cash flow management, and promotes accountability within the organization. For anyone involved in business operations, understanding and maintaining a detailed record of cash disbursements is not just beneficial but essential for long-term success. As businesses continue to navigate an increasingly complex financial landscape, the importance of diligent record-keeping will only grow, making it imperative for professionals to prioritize this practice.

在财务和会计领域，保持准确的记录对于任何企业的成功管理至关重要。财务文档的一个基本组成部分是现金支出记录。这个术语指的是一份详细的日志，跟踪企业在特定时期内所做的所有现金支付。理解这个概念对于小企业主和大型公司来说都是至关重要的，因为它在预算、费用跟踪和整体财务健康中扮演着重要角色。现金支出记录有几个重要的目的。首先，它提供了公司资金流向的清晰概述。通过记录每一笔现金流出，企业可以识别支出模式以及可能超支的领域。例如，如果一家公司注意到其相当大一部分现金支出用于办公用品，它可能会考虑与供应商谈判更好的价格或寻找替代供应商。其次，拥有全面的现金支出记录有助于企业保持准确的财务报表。现金流量表、损益表和资产负债表都依赖于关于现金流动的精确数据。如果这些记录没有被仔细维护，可能会导致财务报告中的差异，这可能导致错误的决策和潜在的法律问题。此外，现金支出记录对于税务目的也是必不可少的。在财政年度结束时，企业必须向税务机关报告其收入和支出。拥有一个组织良好的现金支出记录简化了这个过程，确保所有可扣除的费用都被计算在内。这最终可以导致显著的税收节省和更有利的财务状况。除了这些好处，现金支出记录还帮助现金流管理。企业常常面临与现金流相关的挑战，特别是当支出超过收入时。通过密切监控现金支出，企业可以预测未来的现金需求，并就何时削减成本或寻求额外融资做出明智的决定。例如，如果一家企业预见到由于季节性波动而出现现金短缺，它可以主动调整支出或在情况变得危急之前探索融资选项。此外，现金支出记录增强了组织内部的问责制。当所有现金交易都被记录时，更容易追踪每笔付款的授权人及其目的。这种透明度有助于防止欺诈，确保员工遵守公司关于支出的政策。定期审查现金支出记录也可以作为内部审计的有价值工具，帮助组织保持合规性。总之，现金支出记录是财务管理的一个基本方面，不能被忽视。它提供了对支出习惯的洞察，支持准确的财务报告，促进税务合规，有助于现金流管理，并推动组织内部的问责制。对于任何参与企业运营的人来说，理解和维护详细的现金支出记录不仅是有益的，而且对长期成功是必不可少的。随着企业继续在日益复杂的财务环境中航行，认真记录的重要性只会增加，使专业人士优先考虑这一实践成为必要。