account payable ledger

简明释义

应付款明细帐

英英释义

例句

1.The software automatically updates the account payable ledger whenever a new invoice is entered.

每当输入新发票时，软件会自动更新应付账款分类账。

2.The finance team regularly reviews the account payable ledger to ensure all invoices are recorded accurately.

财务团队定期审查应付账款分类账，以确保所有发票都被准确记录。

3.Any discrepancies found in the account payable ledger should be investigated immediately.

在应付账款分类账中发现的任何差异都应该立即调查。

4.To prepare for the audit, we need to reconcile the account payable ledger with our bank statements.

为了准备审计，我们需要将应付账款分类账与我们的银行对账单进行核对。

5.Each month, the manager checks the account payable ledger for any overdue payments.

每个月，经理都会检查应付账款分类账以查看是否有逾期付款。

作文

In the world of finance and accounting, understanding various terms is crucial for effective management and decision-making. One such term that plays a vital role in the financial operations of a business is the account payable ledger. The account payable ledger is essentially a record that tracks all the amounts a company owes to its suppliers or vendors for goods and services received but not yet paid for. This ledger is an integral part of a company's overall accounting system and helps maintain accurate financial records.The importance of the account payable ledger cannot be overstated. It provides a clear picture of a company's outstanding liabilities, allowing management to monitor cash flow and ensure that the business can meet its obligations on time. By keeping an up-to-date account payable ledger, companies can avoid late payment penalties, maintain good relationships with suppliers, and manage their finances more effectively.Moreover, the account payable ledger serves as a tool for budgeting and forecasting. By analyzing historical data within the ledger, businesses can predict future expenses and plan their budgets accordingly. This foresight is essential for maintaining financial health and ensuring that the company does not run into cash flow problems.In addition to tracking payments, the account payable ledger also plays a crucial role in internal controls. It helps prevent fraud and errors by providing a detailed account of all transactions related to accounts payable. Regularly reconciling the account payable ledger with supplier statements can help identify discrepancies early on, allowing for timely corrections and adjustments.Furthermore, the account payable ledger is vital during audits. Auditors often review this ledger to verify the accuracy of a company's financial statements. An organized and accurate account payable ledger can facilitate a smoother audit process and instill confidence in stakeholders about the company's financial practices.To effectively manage an account payable ledger, businesses should implement best practices such as automating the accounts payable process, regularly reviewing outstanding invoices, and ensuring timely approvals for payments. Utilizing accounting software can streamline this process, making it easier to track and manage payables efficiently.In conclusion, the account payable ledger is a fundamental component of a company's financial management system. It not only helps track what the business owes but also supports budgeting, internal controls, and audit processes. Understanding and maintaining an accurate account payable ledger is essential for any business looking to thrive in a competitive marketplace. By prioritizing the management of this ledger, companies can enhance their financial stability and build stronger relationships with their suppliers.

在金融和会计领域，理解各种术语对于有效管理和决策至关重要。其中一个在企业财务运营中发挥重要作用的术语是应付账款分类账。应付账款分类账本质上是一个记录，跟踪公司因收到商品和服务而欠供应商或承包商的所有金额，但尚未付款。这个分类账是公司整体会计系统的重要组成部分，有助于维护准确的财务记录。应付账款分类账的重要性不容小觑。它提供了公司未偿还负债的清晰图景，使管理层能够监控现金流，确保企业能够按时履行义务。通过保持最新的应付账款分类账，公司可以避免逾期付款罚款，维护与供应商的良好关系，并更有效地管理其财务。此外，应付账款分类账还作为预算和预测的工具。通过分析分类账中的历史数据，企业可以预测未来的支出，并相应地规划预算。这种前瞻性对于维护财务健康和确保公司不会遇到现金流问题至关重要。除了跟踪付款外，应付账款分类账在内部控制中也发挥着关键作用。它有助于通过提供与应付账款相关的所有交易的详细记录来防止欺诈和错误。定期将应付账款分类账与供应商对账单进行核对，有助于及早识别差异，从而及时纠正和调整。此外，应付账款分类账在审计过程中至关重要。审计员通常会检查该分类账以验证公司的财务报表的准确性。一个组织良好且准确的应付账款分类账可以促进更顺利的审计过程，并增强利益相关者对公司财务实践的信心。为了有效管理应付账款分类账，企业应实施最佳实践，例如自动化应付账款流程，定期审查未付款发票，并确保及时批准付款。利用会计软件可以简化这一过程，使跟踪和高效管理应付账款变得更加容易。总之，应付账款分类账是公司财务管理系统的基本组成部分。它不仅帮助跟踪企业所欠的款项，还支持预算、内部控制和审计流程。理解并维护准确的应付账款分类账对于任何希望在竞争激烈的市场中蓬勃发展的企业来说都是必不可少的。通过优先管理该分类账，公司可以增强其财务稳定性，并与供应商建立更强的关系。