account payable subsidiary ledger

简明释义

应付帐款分户帐，应付帐款明细分类帐

英英释义

例句

1.The discrepancies found in the account payable subsidiary ledger prompted an investigation into possible data entry errors.

在应付账款明细账中发现的差异促使对可能的数据录入错误进行调查。

2.During the audit, the accountant reviewed the account payable subsidiary ledger to verify all transactions were recorded properly.

在审计期间，会计师检查了应付账款明细账以验证所有交易是否正确记录。

3.To prepare for the monthly financial report, we reconciled the account payable subsidiary ledger with the general ledger.

为了准备月度财务报告，我们将应付账款明细账与总账进行对账。

4.The finance team regularly updates the account payable subsidiary ledger to ensure accurate tracking of outstanding invoices.

财务团队定期更新应付账款明细账以确保准确跟踪未付款发票。

5.Each vendor's balance is detailed in the account payable subsidiary ledger, making it easier to manage payments.

每个供应商的余额详细列在应付账款明细账中，使得管理付款更加容易。

作文

In the world of accounting, maintaining accurate financial records is crucial for the success of any business. One of the essential components of this process is the management of liabilities, particularly those related to purchases made on credit. This is where the account payable subsidiary ledger comes into play. The account payable subsidiary ledger is a detailed record that tracks all outstanding amounts owed to suppliers and vendors. It serves as a supplement to the general ledger, providing more granular details about each transaction. To better understand the significance of the account payable subsidiary ledger, it is important to first grasp the concept of accounts payable. Accounts payable refers to the money a company owes its creditors for goods and services purchased on credit. These liabilities are typically short-term and must be paid off within a specified period. Without proper tracking, businesses can easily lose sight of their obligations, leading to cash flow issues and strained relationships with suppliers.The account payable subsidiary ledger helps businesses manage these liabilities by offering a comprehensive view of what is owed to each creditor. Each entry in this ledger includes details such as the invoice number, date of purchase, amount due, payment terms, and the name of the supplier. By organizing this information in a systematic manner, companies can effectively monitor their debts and ensure timely payments.Moreover, the account payable subsidiary ledger plays a vital role in financial reporting. When preparing financial statements, accountants must accurately reflect the company's liabilities. The information from the account payable subsidiary ledger feeds into the general ledger, which ultimately impacts the balance sheet and income statement. Accurate reporting of accounts payable is essential for stakeholders, as it provides insight into the company’s financial health and liquidity.Another critical aspect of the account payable subsidiary ledger is its function in internal controls. By maintaining a separate ledger for accounts payable, businesses can implement checks and balances that reduce the risk of fraud and errors. For example, different employees can be assigned to manage the entries in the account payable subsidiary ledger and to authorize payments. This segregation of duties helps ensure that no single individual has complete control over the financial transactions, thereby enhancing the security of the company's assets.In conclusion, the account payable subsidiary ledger is an indispensable tool in the field of accounting. It not only aids in tracking and managing a company’s liabilities but also contributes to accurate financial reporting and robust internal controls. As businesses continue to grow and evolve, the importance of maintaining a well-organized account payable subsidiary ledger cannot be overstated. Companies that prioritize effective accounts payable management will likely experience improved cash flow, stronger supplier relationships, and enhanced overall financial stability.

在会计的世界中，维护准确的财务记录对任何企业的成功至关重要。这个过程的一个重要组成部分是管理负债，特别是与信用购买相关的负债。这就是应付账款明细账发挥作用的地方。应付账款明细账是一个详细记录，跟踪所有欠供应商和卖方的未付款项。它作为总账的补充，提供有关每笔交易的更详细信息。要更好地理解应付账款明细账的重要性，首先必须掌握应付账款的概念。应付账款是指公司因以信用方式购买的商品和服务而欠其债权人的款项。这些负债通常是短期的，必须在规定的期限内偿还。如果没有适当的跟踪，企业很容易失去对其义务的掌握，从而导致现金流问题和与供应商的紧张关系。应付账款明细账通过提供对每个债权人所欠金额的全面视图，帮助企业管理这些负债。该明细账中的每个条目包括发票号码、购买日期、到期金额、付款条款和供应商名称等详细信息。通过以系统的方式组织这些信息，公司可以有效地监控其债务并确保及时付款。此外，应付账款明细账在财务报告中也起着至关重要的作用。在准备财务报表时，会计师必须准确反映公司的负债。应付账款明细账中的信息将汇入总账，最终影响资产负债表和损益表。应付账款的准确报告对利益相关者至关重要，因为它提供了对公司财务健康和流动性的洞察。应付账款明细账的另一个关键方面是其在内部控制中的功能。通过维护一个单独的应付账款明细账，企业可以实施检查和平衡，降低欺诈和错误的风险。例如，可以指定不同的员工来管理应付账款明细账中的条目并授权付款。这种职责分离有助于确保没有单一个人对财务交易拥有完全控制权，从而增强公司资产的安全性。总之，应付账款明细账是会计领域中不可或缺的工具。它不仅有助于跟踪和管理公司的负债，还促进准确的财务报告和强大的内部控制。随着企业的不断发展和演变，维护良好的应付账款明细账的重要性不容忽视。优先考虑有效的应付账款管理的公司可能会经历改善的现金流、更强的供应商关系和增强的整体财务稳定性。